GST officers must explore alternate statutory service modes when portal notices receive no response.

The petitioner challenged an assessment order dated 15 February 2025 for the assessment year 2020–2021. Notices had been uploaded to the GST common portal, but the petitioner said it was unaware of them and had not filed a response.

The respondent acknowledged that no personal hearing was provided before the order was passed. The petitioner offered to pay 25% of the disputed tax and sought a fresh opportunity to present its case; the respondent agreed to remand on that condition.

Whether the assessment order should be set aside and the matter remanded where notices were uploaded to the GST portal but no personal hearing was provided.

Whether remand should be conditional on the petitioner paying 25% of the disputed tax.

Section 169(1) of the GST Act recognises prescribed modes for service of notices and other communications. Although service by uploading a notice to the GST portal is sufficient, where a taxpayer does not respond, the officer should consider other available statutory modes of service—preferably registered post with acknowledgment due—to ensure effective notice.

Passing an ex parte order after merely completing formal service steps, without providing a personal hearing, may fail to afford an effective opportunity to respond.

The Court accepted that portal service was legally sufficient, but considered that the petitioner’s lack of response should have prompted the respondent to explore other modes of service available under Section 169(1).

The assessment had been made without a personal hearing, a fact fairly admitted by the respondent. In view of that procedural deficiency and the petitioner’s offer to pay 25% of the disputed tax, the Court found remand appropriate on stated conditions.

The petitioner must file its reply and supporting documents within three weeks after payment. The respondent must then issue 14 days’ clear notice fixing a personal hearing and pass a fresh order on the merits and in accordance with law. The writ petition was disposed of without costs, and the connected miscellaneous petition was closed.