Order Date – 06 January 2025

Parties : Mr. Sahulhameed Vs The Commercial Tax Officer

Facts –

• The Petitioner, Mr.Sahulhameed, challenges the issue of notice by uploading only on the GST portal, without using alternative modes of service prescribed under Section 169 of the TNGST Act . Further claimed they were unaware of these uploads due to reliance on practitioners who failed to notify them.

Issue –

• Whether service of notices/orders solely through the GST portal complies with the requirements of Section 169 of the Act?

Order –

• The Single Bench of Hon’ble High Court observed that a conjoined reading of Sub-Section (1)(2) & (3) of Section 169 would amply make it clear that the State is obliged to comply with the Clauses (a) to (c) alternatively and thereafter, comply with Clauses (d) to (f).
• Further, even though Clause (f) has also been proceeded with the word 'or' indicating it to be disjunctive / an alternative mode of services, a reading of the Clause (f) would indicate that Clause (f) could be resorted to by the State, if any of the Clauses preceding it, was not practicable. Here also, Clause (f) makes it imperative that such affixure shall be in a conspicuous place and the last known business or residence of the asseesse. Therefore, the object of Section 169 is for strict observance of the principles of natural justice.
• Hence the court was inclined to held that Section 169 mandates a notice in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the portal/ newspaper through the concerned officials.