Officers should explore alternative Section 169 service modes after unanswered portal notices.

The petitioner, proprietor of TPR Agro Traders, challenged a GST DRC-07 summary order dated 18 December 2025 and a rectification order dated 29 April 2026 for the assessment year 2021–2022.

She stated that notices were uploaded in the GST portal’s “View Additional Notices and Orders” section, which she had not seen, and that the assessment was made without a personal hearing.

The respondents accepted that no personal hearing had been given. The petitioner offered to pay 25% of the disputed tax, and the respondents consented to remand on that condition.

1. Whether the challenged orders should be set aside where notices were uploaded to the GST portal, but the petitioner did not respond and was not afforded a personal hearing.

2. Whether remand should be conditional on payment of 25% of the disputed tax.

Section 169(1) of the GST Act provides for valid modes of service of notices and orders.

Although service by uploading a notice to the GST portal is sufficient, where a taxpayer does not respond to notices sent through one mode, the officer should consider other available modes of service under Section 169, preferably registered post with acknowledgment due (RPAD), to make service effective.

The Court also applied the requirement of affording a personal hearing before deciding the matter.

The Court noted that the show-cause notice had been uploaded to the portal, but the petitioner claimed not to have been aware of it, and the respondents admitted that no personal hearing was provided.

While portal service was legally sufficient, the Court considered that an officer should explore other modes under Section 169 when there is no response, rather than proceed ex parte after relying only on portal notices.

Given the absence of a personal hearing and the petitioner’s offer to pay 25% of the disputed tax, the Court set aside the orders and remanded the matter.

The petitioner was directed to file her reply and supporting documents within three weeks after payment. The respondent must then consider the reply, issue 14 days’ clear notice fixing a personal hearing, hear the petitioner, and pass fresh orders on the merits in accordance with law.

The writ petition was disposed of without costs.