GST officers must explore alternative statutory service modes when taxpayers do not respond to portal notices.

The petitioner challenged the assessment order dated 12 September 2025, contending that notices uploaded to the GST portal had not come to its attention and that no personal hearing was provided before the order was made.

The respondent acknowledged that no personal hearing had been afforded and agreed to remand, subject to payment by the petitioner of 25% of the disputed tax.

The Court noted that the show-cause notice had been uploaded on the portal and that the petitioner said it was unaware of the notice.

Whether the assessment order should be set aside where the petitioner did not respond to notices uploaded on the GST portal and was not given a personal hearing.

Whether the matter should be remanded subject to payment of 25% of the disputed tax.

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

Although portal service is sufficient service, where a taxpayer does not respond to notices sent through one mode, the proper officer should consider using other modes under Section 169(1), preferably registered post with acknowledgment due, to achieve effective service.

The Court also applied the principles of natural justice concerning a meaningful opportunity to be heard before an adverse order is passed.

The Court accepted that portal service was legally sufficient, but held that repeated non-response should have prompted the officer to explore other statutory modes of service rather than proceed ex parte.

The absence of a personal hearing, acknowledged by the respondent, reinforced the conclusion that the petitioner had not received an effective opportunity to present its case.

In light of the petitioner’s willingness to pay 25% of the disputed tax and the respondent’s position, the Court considered a conditional remand appropriate.

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

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