The Madras High Court, in the case of Jak Communications (P.) Ltd. v. Deputy Commercial Tax Officer disposed of a writ petition by setting aside the order passed by the revenue department where the notices were not served to the assessee in physical form even though the notices were uploaded on the GST portal.

Noted that the Notices and the Impugned Order were uploaded in the GST portal in the “View Additional Notices and Orders” column. The Petitioner was not physically served to the Petitioner, so the Petitioner was unaware of the said notices. In addition, the Court opined that no order can be passed without granting the reasonable opportunity of being heard.

The Court held that the Impugned Order is set aside, and the matter be remitted back to the Respondent for adjudication.