Before ex parte GST assessment, officers should pursue alternative statutory service for unanswered portal notices.

The petitioner challenged an order dated 22 December 2025 under Section 73 of the CGST/TNGST Act, 2017, disallowing an exemption claimed for FY 2021–2022.

The petitioner said that notices uploaded to the GST portal were not brought to its attention and that the assessment order was passed without a personal hearing.

The respondent submitted that the notices had been uploaded to the portal, acknowledged that no personal hearing had been given, and did not oppose remittal subject to payment of 25% of the disputed tax.

The petitioner agreed to that condition.

1. Whether the assessment order should be set aside where the petitioner claimed not to have received effective notice and no personal hearing was provided.

2. Whether remittal for fresh consideration should be conditional on payment of 25% of the disputed tax.

Section 169(1) of the CGST/TNGST Act recognises prescribed modes of service of notices and orders; portal service is a valid mode, but the Court stated that an officer should consider other available modes—preferably RPAD—where there is no response to notices uploaded through the portal.

The impugned order was made under Section 73 of the Acts.

The Court also applied the principle that an affected taxpayer must be afforded a personal hearing before an adverse order is confirmed; no precedent was cited.

Although portal upload was a valid mode of service, the Court considered the absence of any response and the petitioner’s claim that it was unaware of the notices. In those circumstances, the officer should have considered other service modes under Section 169(1), rather than proceeding on portal upload alone.

The respondent’s admission that no personal hearing was provided further supported the conclusion that the assessment process lacked an effective opportunity to respond.

Given the petitioner’s willingness to pay 25% of the disputed tax, the Court considered conditional remittal appropriate.

The petitioner must file its reply and supporting documents within three weeks of payment.

The respondent must then give 14 clear days’ notice fixing a personal hearing and decide the matter on merits and in accordance with law.

The writ petition was disposed of without costs.