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

The petitioner challenged the respondent’s order in Form GST DRC-07 dated 27 December 2025.

Notices had been uploaded to the GST portal, but the petitioner said its consultant had not viewed them and that it was unaware of the proceedings.

The respondent acknowledged that no personal hearing had been provided.

The petitioner offered to pay 25% of the disputed tax and sought a fresh opportunity to present its case; the respondent consented to remand on that condition.

The Court noted that the show-cause notice had been uploaded to the portal and that the impugned assessment confirmed its proposals without a personal hearing.

Whether the assessment order should be set aside and the matter remanded where notices were uploaded to the GST portal, the petitioner did not respond, and no personal hearing was provided.

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

Section 169(1) of the GST Act recognises specified modes of service, including service through the GST portal and other prescribed modes.

Although portal service is sufficient, where a taxpayer does not respond to notices sent through one mode, the issuing officer should consider other available modes—preferably registered post with acknowledgment due—to make service effective.

The Court also treated the absence of a personal hearing as a relevant procedural deficiency in the circumstances of this case.

No precedent was cited.

The Court accepted that uploading the notices to the portal constituted a valid mode of service, but considered that the petitioner’s failure to respond should have prompted the respondent to explore other modes permitted by Section 169(1), rather than proceed on portal service alone.

In addition, the respondent admitted that no personal hearing had been afforded.

Given these circumstances, and the petitioner’s undertaking to pay 25% of the disputed tax, the Court found it appropriate to set aside the order and remit the matter for fresh consideration.

The setting aside takes effect upon payment.

The petitioner must file its reply and supporting documents within three weeks after payment; the respondent must then give 14 days’ clear notice of a personal hearing and pass fresh orders on the merits and in accordance with law.

No costs were ordered, and the connected miscellaneous petition was closed.