Tvl. Kodeeswaran Jewellers v. Commissioner of Commercial Taxes
In favour of the assessee
The ruling in brief
Tvl. Kodeeswaran Jewellers appealed before the Madras High Court (W.A.(MD) 774/2026, 1 June 2026) after an assessment order was communicated solely by portal upload. The jeweller, a small business, cited difficulty accessing the portal and missed the statutory appeal period. Sections 169 and 107 CGST framed service and appellate limitation. The Division Bench held it unreasonable to expect continuous portal monitoring in these circumstances; portal-only communication did not fairly start limitation. The appellant was granted fifteen additional days to file appeal and have it decided on merits without prejudice to the revenue's defence on assessment. Outcome: in favour of the assessee. The judgment extends service fairness principles into appellate access for smaller traders in Tamil Nadu despite digital filing norms.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.169 — Service of notice in certain circumstances, including portal upload.
- CGST S.107 — Appeals to the Appellate Authority.
Source documents
Similar rulings
In favour of the revenue
Umagaurav (P.) Ltd. v. State of Bihar
Umagaurav (P.) Ltd. challenged ex parte GST demand before the Patna High Court (CWJC 4914/2026, 17 July 2026), alleging non-service and denial of hearing. The department showed show cause notices and reminders through portal and registered email with specific input tax credit mismatch figures under Sections 73, 75, 79 and 107 CGST and Rule 142. The petitioner neither categorically denied email receipt nor disclosed correct GSTR-2A ITC to rebut the mismatch. Article 226 scope was noted: writ courts do not rehear merits when procedural objections are implausible. Bare allegations lacked credibility against departmental records evidencing participation. The writ failed. Outcome: in favour of the revenue. Bihar assessees cannot rely on generic non-service pleas where email and portal trails plus undisputed ITC discrepancies show effective engagement, contrasting Subhash Kumar Sah where no such record existed.
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Raju Ghosh v. State of West Bengal
Raju Ghosh challenged West Bengal GST proceedings before the Calcutta High Court (WPA 13917/2026, 16 July 2026) where adjudication orders and related notices were uploaded only under the portal tab "Additional Notices and Orders," leaving him unaware and without effective hearing. Recovery from the electronic credit ledger followed despite no reply to the underlying show cause notice. Sections 169, 73 and 107 framed service and appellate context. Justice Smita Das De held the sequence violated natural justice. All impugned orders and recovery notices were quashed and the matter remitted for fresh hearing after proper service. Outcome: in favour of the assessee with remand. Combined with sibling Calcutta judgments, it establishes a strong local practice against ancillary-tab service and credit-ledger recovery without prior valid notice and personal hearing under Section 75.
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See the decision
Tahir Khan v. Assistant Commissioner of Revenue/WBGST, Government of West Bengal
Tahir Khan approached the Calcutta High Court (WPA 9627/2024, 10 September 2026) with similar facts to companion logistics cases: show cause notice and adjudication order appeared under "Additional Notices and Orders" without separate intimation, and no personal hearing was afforded under Section 75 CGST read with Section 169. Unable to reply, the petitioner faced ex parte liability including interest and penalty. The court held natural justice was violated, quashed the impugned order and directed opportunity of personal hearing with a fresh speaking order on merits. Outcome: assessee-favourable remand. Tahir Khan illustrates the Calcutta High Court's consolidated approach to West Bengal portal-tab defects and "NA" hearing entries in 2024–2026 adjudications, leaving revenue free to re-determine tax after compliance with Section 169.
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T. K. Logistics v. Assistant Commissioner of Revenue/WBGST, Government of West Bengal
T. K. Logistics filed a writ before the Calcutta High Court (WPA 9623/2024, 10 September 2026) against an adjudication order and show cause notice demanding tax, interest and penalty uploaded only under the portal tab "Additional Notice and Orders," without separate intimation; personal hearing showed "NA." The company discovered the demand only when enforcement was initiated. Sections 169 and 75 CGST applied. The petitioner remained unaware and could not reply. Justice Smita Das De found breach of natural justice, quashed the order-in-original and remanded for hearing after valid notice. Outcome: in favour of the assessee with remand. The decision pairs mis-tabbed service with failure to grant Section 75 personal hearing as grounds to reopen GST demands in West Bengal, consistent with Raju Ghosh and Tahir Khan.