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

The petitioner challenged the respondent’s assessment order dated 7 April 2026, contending that notices had been uploaded only on the GST portal and that it had not become aware of them in time to respond.

The respondent acknowledged that no personal hearing had been provided before the order was passed.

The petitioner offered to pay 25% of the disputed tax amount and sought an opportunity to present its case.

The respondent consented to remand on that condition.

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

Whether remand should be conditional on the petitioner’s payment of 25% of the disputed tax amount.

The Court applied Section 169(1) of the GST Act, which recognises prescribed modes of service, including service through the GST portal and other authorised modes.

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

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

The Court accepted that portal upload constituted a valid mode of service, but considered that the absence of any response should have prompted the officer to explore other modes under Section 169(1), rather than proceed solely on the basis of portal service.

This was particularly significant because the respondent admitted that no personal hearing had been afforded before the ex parte assessment was made.

Given the petitioner’s offer to pay 25% of the disputed tax, the Court found it appropriate to set aside the order and remit the matter for fresh consideration on that condition.

The petitioner must pay 25% of the disputed tax within four weeks of receiving the order; the setting aside takes effect from the date of 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 decide the matter afresh on the merits and in accordance with law.

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