Officers should pursue alternative statutory service before ex parte adjudication when portal notices go unanswered.

The petitioner challenged an adjudication order dated 6 March 2025 for FY 2020–21, contending that notices uploaded to the GST portal were not brought to its attention and that no personal hearing was provided before the order was passed

The respondents stated that the notices had been uploaded on the portal and acknowledged that no personal hearing had been afforded

The petitioner offered to pay ₹25,000 towards the disputed tax as a condition for remand

1. Whether the adjudication order should be set aside where notices were uploaded to the GST portal, the taxpayer did not respond, and no personal hearing was provided

2. Whether remand for fresh consideration should be conditional on the petitioner paying ₹25,000 towards the disputed tax

Section 169(1) of the GST Act recognises prescribed modes of service, including service by uploading notices to the portal; however, where a taxpayer does not respond to portal notices, the officer should consider using another available mode of service, preferably registered post with acknowledgment due (RPAD), to make service effective

The Court also applied the principles of natural justice in requiring a personal hearing before fresh adjudication.

No judicial precedent was cited.

The Court accepted that portal uploading constitutes a valid mode of service, but held that continued non-response should prompt the officer to explore other modes under Section 169(1), rather than proceed on the basis of what may amount to an ineffective formality

The absence of a personal hearing—acknowledged by the respondents—meant the petitioner had not had an opportunity to present its case before the ex parte order was made

In view of these circumstances and the petitioner’s offer to pay ₹25,000, the Court ordered a conditional remand

The petitioner must file its reply and supporting documents within three weeks of payment.

Thereafter, the respondents must give 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.