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

The petitioner challenged assessment orders dated 20 August 2024 and the corresponding DRC-07 orders, alleging, among other things, duplication of demand.

He stated that notices were uploaded to the GST portal, which he had not checked, and that he consequently did not respond.

He also asserted that no personal hearing was provided.

The petitioner offered to pay 10% of the disputed tax in each petition in return for an opportunity to present his case.

The respondent acknowledged that no personal hearing had been afforded and consented to remand subject to payment of 10% of the disputed tax in each petition.

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

2. Whether remand could be made conditional on the petitioner paying 10% of the disputed tax in each petition.

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

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

An assessment passed without a personal hearing, in the circumstances considered by the Court, may warrant setting aside and remand for fresh consideration.

The Court accepted that uploading the show-cause notice to the portal constituted valid service, but reasoned that the absence of any response should have prompted the officer to consider other modes under Section 169(1), rather than proceed on the basis of portal service alone.

It also noted that no personal hearing had been provided, a fact admitted by the respondent.

In light of these circumstances, and the petitioner’s undertaking to pay 10% of the disputed tax in each petition, the Court found remand appropriate.

The setting aside takes effect upon payment.

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

The writ petitions were disposed of without costs, and the connected miscellaneous petitions were closed.