GST officers should explore alternative Section 169 service modes when portal notices receive no response.

The petitioner challenged the respondent’s assessment order dated 13 May 2024 concerning GSTIN 33DILPS1969AIZ5 for 2021–22 and 2022–23.

The notices had been uploaded to the GST common portal, but the petitioner said it had not viewed them and was unaware of the proceedings. No personal hearing was provided before the assessment order was passed. The petitioner sought a fresh opportunity to present its case and offered to pay 25% of the disputed tax; the respondent agreed to remand on that condition.

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

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

The Court applied Section 169(1) of the GST Act, under which service may be effected through the modes prescribed by the provision, including modes other than portal upload. It held that although portal upload is a sufficient mode of service, where a taxpayer does not respond to notices sent through that mode, the officer should explore other available modes—preferably registered post with acknowledgement due—to achieve effective service.

The Court also applied the principles of natural justice, requiring a meaningful opportunity to respond and a personal hearing before an adverse decision. No precedent was cited.

The Court accepted that portal upload constituted a valid mode of service, but considered that the petitioner’s failure to respond should have prompted the officer to explore other modes available under Section 169(1), rather than proceed to an ex parte assessment.

The absence of a personal hearing, together with the lack of further efforts to effect service, led the Court to find that the petitioner had not received an effective opportunity to contest the proposals.

Given the petitioner’s offer to pay 25% of the disputed tax and the respondent’s agreement to remand on that condition, the Court set aside the assessment order subject to payment.

The petitioner must file its reply and supporting documents within three weeks after payment. The respondent must then give 14 days’ clear notice fixing a personal hearing and pass a fresh order on the merits and in accordance with law. No costs were awarded.