Uploading GST Notices on Portal Alone Is an ‘Empty Formality’: Madras High Court Quashes Ex Parte Assessment

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Uploading GST Notices on Portal Alone Is an ‘Empty Formality’: Madras High Court Quashes Ex Parte Assessment

GST

Published on

30/01/2026

By Mariya Paliwala

Uploading GST Notices on Portal Alone Is an ‘Empty Formality’: Madras High Court Quashes Ex Parte Assessment

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The Madurai Bench of the Madras High Court has set aside an ex parte GST assessment order holding that mere uploading of notices on the GST portal, without ensuring effective communication, amounts to a violation of the principles of natural justice. The bench of Justice Krishnan Ramasamy made strong observations on the practice of relying…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Empty Formality

Uploading GST Notices on Portal Alone Is an ‘Empty Formality’: Madras High Court Quashes Ex Parte Assessment

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