Madras HC Says Officers Should Try Other Ways To Serve Notices When GST Portal Notices Go Unanswered, Remands Trader’s Assessments Subject To 25% Deposit

The petitioner challenged assessment orders dated 16 August 2024 and 15 February 2025 for FY 2019–20 and FY 2020–21, respectively.

It submitted that notices and communications had been uploaded under “View Additional Notices and Orders” on the GST portal, of which it was unaware, and that the orders were made without a personal hearing.

The respondent stated that the notices had been uploaded, acknowledged that no personal hearing had been given, and agreed to remand subject to payment of 25% of the disputed tax for each assessment year.

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

The Court accepted that portal-uploaded notice constitutes sufficient service, but held that where a taxpayer does not respond to notices sent through one mode, the officer should explore other available modes—preferably registered post with acknowledgment due (RPAD)—to make service effective.

The Court also applied the principles of effective opportunity and natural justice, requiring a personal hearing before fresh orders are made.

Although the notices had been uploaded on the GST portal, the petitioner maintained that it had not become aware of them, and the respondent admitted that no personal hearing had been provided before the assessments.

The Court considered that, in the absence of a response to portal notices, the officer should have explored another mode of service under Section 169(1), rather than proceeding solely on the basis of portal uploads.

In those circumstances, and in view of the petitioner’s undertaking to pay 25% of the disputed tax, the Court found remand appropriate.

Any amount already recovered or deposited may be adjusted against that payment.

The petitioner must file its objections and supporting documents within three weeks after payment; the respondent must then provide 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.