GST authorities must explore alternative Section 169 service modes when portal notices go unanswered.

The petitioner challenged an Order-in-Original dated 19 May 2026, contending that notices uploaded to the GST portal had not come to its attention and that it had received no personal hearing before the order was passed.

The petitioner stated that it had paid the disputed tax in full and sought an opportunity to present its case.

The respondent maintained that the notices had been uploaded to the portal, acknowledged that no personal hearing had been provided, and agreed to remittal.

1. Whether passing the impugned order after serving notices only through the GST portal, without providing a personal hearing, afforded the petitioner a fair opportunity to respond.

2. Whether the impugned order should be set aside and the matter remanded for fresh consideration.

Section 169(1) of the CGST Act recognises multiple modes of service, including service by post. Although uploading a notice to the GST portal is a valid mode of service, where a taxpayer does not respond, the officer should consider other available statutory modes—preferably registered post with acknowledgment due (RPAD)—to make service effective.

The Court also applied the requirement of a personal hearing before adjudication in the circumstances of this case.

The Court accepted that portal service was legally valid, but considered the petitioner’s lack of response and the absence of a personal hearing. It held that the officer should have explored other modes under Section 169(1), rather than treating portal upload alone as sufficient in the circumstances; otherwise, service risked becoming an empty formality.

In light of the respondent’s acknowledgment that no hearing had been given and the petitioner’s assertion that the disputed tax had been paid, the Court found remittal appropriate.

The petitioner was directed to file its reply and supporting documents within three weeks of receiving the order; upon filing, the respondent must give 14 days’ clear notice fixing a personal hearing, hear the petitioner, and pass fresh orders on the merits and in accordance with law.

The writ petition was disposed of without costs, and the connected miscellaneous petition was closed.