Officers should pursue alternative statutory service before passing ex parte orders on unanswered portal notices.

The petitioner challenged an order dated 6 April 2026 in Form GST DRC-07.

It said that notices uploaded to the GST portal had not come to its attention and that it had not been given a personal hearing.

The respondent maintained that the notices were uploaded to the portal, but acknowledged that no personal hearing was provided.

The petitioner offered to pay 25% of the disputed tax and sought a fresh opportunity to present its case.

The Court noted that the show-cause notice had been uploaded to the portal and that the assessment order confirmed its proposals without a personal hearing.

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

2. Whether the matter should be remanded subject to the petitioner paying 25% of the disputed tax.

Section 169(1) of the GST Act prescribes valid modes of service, including service through the GST portal and other specified modes.

Although portal service is sufficient, where a taxpayer does not respond to notices sent through one mode, the officer should consider other available modes—preferably registered post with acknowledgment due—to make service effective.

The Court also required a personal hearing before fresh orders were passed on remand.

The Court accepted that portal upload constituted valid service, but considered that the petitioner’s failure to respond called for the officer to explore other service modes rather than rely solely on repeated portal notices.

It also took account of the respondent’s admission that no personal hearing had been given and the petitioner’s offer to pay 25% of the disputed tax.

In these circumstances, the Court set aside the order and remitted the matter for fresh consideration on specified conditions.

The petitioner must pay 25% of the disputed tax within four weeks of receiving the order; the setting aside takes effect upon payment.

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

The respondent must then issue 14 days’ clear notice fixing a personal hearing and pass fresh orders on merits and in accordance with law.

The petition was disposed of with no costs.