GST officers must pursue alternative statutory service modes when portal notices go unanswered before passing ex parte orders.

The petitioner challenged the respondent’s assessment order dated 9 May 2023, issued after notices and communications were uploaded to the GST portal.

The petitioner said it had not viewed the portal, was unaware of the notices, and had no opportunity to attend a personal hearing. It also stated that it had paid the SGST tax in full and was willing to pay 25% of the CGST tax.

The respondent accepted that no personal hearing had been provided and agreed to remittal subject to payment of 25% of the CGST tax.

Whether the assessment order should be set aside where notices were uploaded to the GST portal but the petitioner received no personal hearing.

Whether remittal for fresh consideration should be made conditional on payment of 25% of the CGST tax.

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

Although portal upload is a valid mode, where a taxpayer does not respond to notices sent through that mode, the officer should consider using another prescribed mode—preferably registered post with acknowledgment due (RPAD)—to make service effective.

The Court also treated the absence of a personal hearing, in the circumstances of this case, as a material denial of an opportunity to be heard.

The Court accepted that portal upload constituted sufficient service, but held that repeated non-response should have prompted the officer to explore other modes of service under Section 169(1), rather than proceed on the basis of portal upload alone.

The respondent also admitted that no personal hearing had been granted, and the impugned order confirmed the show-cause proposals without that opportunity.

In light of these circumstances and the petitioner’s stated willingness to pay 25% of the CGST tax, the Court found remittal appropriate on that condition.

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

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