GST officers must pursue alternative statutory service modes when portal notices go unanswered.

The petitioner, proprietor of Tvl. Jayashree Steels, challenged three GST assessment orders: two dated 15 July 2021 and one dated 31 August 2023.

He said the notices were uploaded on the GST portal, which he had not checked, and that he received no personal hearing before the orders were made.

The respondents acknowledged that no personal hearing had been provided.

The petitioner offered to pay 50% of the disputed tax in each case in return for an opportunity to respond. He also sought release of a bank attachment issued on 26 March 2026.

Whether the assessments should be set aside and remitted for reconsideration where notices were uploaded to the GST portal but no personal hearing was provided.

Whether the bank attachment should be lifted following the setting aside of the assessment orders, subject to the petitioner’s payment undertaking.

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

However, where a taxpayer does not respond to portal notices, the tax officer should consider other available modes under Section 169(1), preferably registered post with acknowledgment due (RPAD), to make service effective rather than merely formal.

The Court also applied the requirement of a fair opportunity to be heard before an adverse assessment is made.

The Court accepted that portal service is a valid mode, but reasoned that the petitioner’s failure to respond should have prompted the officer to explore other statutory modes of service.

It found that the assessments had confirmed the show-cause proposals without a personal hearing; the respondent also conceded that no such hearing had been afforded.

In light of these circumstances and the petitioner’s undertaking to pay 50% of the disputed tax in each case, the Court considered remand appropriate.

Because the assessments were being set aside, it held that the bank attachment could not continue, subject to proof of payment.

The setting aside takes effect upon payment of 50% of the disputed tax in each case within four weeks of receipt of the order.

The petitioner must file replies and supporting documents within three weeks of payment; the officer must then give 14 days’ clear notice of a personal hearing and decide the matters afresh on the merits and in accordance with law.

The bank must release the attachment and defreeze the account upon production of the order and proof of payment.

The petitions were disposed of without costs.