01Facts
The petitioner challenged the assessment order dated 28 November 2025, contending that notices uploaded to the GST portal had not come to its attention and that no personal hearing was provided before the order was passed.
pp. 2–3It also submitted that it had paid more than 50% of the disputed tax.
pp. 2–3The respondent accepted that no personal hearing had been afforded and sought remittal of the matter.
pp. 2–3The Court recorded that the show-cause notice had been uploaded to the portal and that the impugned order confirmed the proposals in that notice.
p. 302Issues
i.Whether the assessment order should be set aside where the petitioner received no personal hearing before the order was passed.
pp. 2–3ii.Whether, after notices uploaded to the GST portal received no response, the respondent should have explored other modes of service under Section 169(1) of the GST Act.
pp. 3–403Law Applied
Section 169(1) of the GST Act recognises the prescribed modes for service of notices and orders.
pp. 3–4The Court observed that portal upload is a sufficient mode of service, but where a taxpayer does not respond to notices sent through that mode, the officer should consider other prescribed modes—preferably registered post with acknowledgment due (RPAD)—to make service effective.
pp. 3–4The Court also treated the absence of a personal hearing in the circumstances of this case as a ground supporting remittal.
pp. 2–3, 5Provisions in the judgment · 1
Goods and Services Tax Act Section 169
04Reasoning
Although the show-cause notice had been uploaded to the GST portal, the petitioner claimed it was unaware of the notice, and there had been no response to the portal communications.
pp. 3–5The Court held that, in those circumstances, the officer should have considered other available modes of service rather than proceed to an ex parte assessment.
pp. 3–5The respondent’s acknowledgment that no personal hearing had been provided, together with the petitioner’s submission that it had paid more than 50% of the disputed tax, supported setting aside the order and remitting the matter for fresh consideration.
pp. 3–505Holding
The Court set aside the assessment order dated 28 November 2025 and remanded the matter to the respondent for fresh consideration.
p. 5The petitioner was directed to file its reply and supporting documents within three weeks of receiving the order.
p. 5Upon receipt, the respondent must issue 14 days’ clear notice fixing a personal hearing and then pass a fresh order on the merits and in accordance with law.
p. 5The writ petition was disposed of without costs.
p. 5Original Court PDF
M/s. Benson Gourmet Private LimitedvsAssistant Commissioner (ST)
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