Repeated nonresponse to portal notices requires tax officers to pursue alternative service modes under Section 169.

The petitioner challenged the respondent’s assessment order dated 19 November 2025 for FY 2021–22.

The petitioner said that notices were uploaded under “View Additional Notices and Orders” on the GST portal, of which it was unaware, and that no personal hearing was provided before the ex parte order was made.

The respondent accepted that no personal hearing had been afforded, but submitted that the notices had been uploaded on the portal.

The petitioner offered to pay 25% of the disputed tax as a condition for remand.

Whether an ex parte assessment order could stand where notices were uploaded on the GST portal, the taxpayer did not respond, and no personal hearing was afforded

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

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

However, where a taxpayer does not respond to portal notices, the officer should consider other available modes of service under that provision—preferably registered post with acknowledgement due (RPAD)—to make service effective rather than merely formal.

The Court also applied the principle that an affected taxpayer should be afforded a meaningful opportunity to be heard before an adverse assessment is confirmed.

Although portal service was a valid mode, the Court considered that the petitioner had not responded to the notices and had not received a personal hearing before the proposals in the show-cause notice were confirmed.

In those circumstances, the officer should have considered another mode of service available under Section 169(1), rather than relying only on portal uploads.

The respondent’s admission that no personal hearing had been provided, together with the petitioner’s offer to pay 25% of the disputed tax, supported setting aside the order and remitting the matter.

Any amount already recovered or deposited could be adjusted toward that payment.

The petitioner was directed to file its reply and supporting documents within three weeks after payment; the respondent was then to 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.