Tax authorities must pursue alternative statutory service when portal notices go unanswered.

Iswariyam Traders challenged assessment orders dated 22 August 2024 and 18 November 2025 for FY 2019–2020 and FY 2021–2022.

The notices had been uploaded to the GST portal, but the petitioner said it had not seen them and had not received the original notices.

It therefore did not respond before the orders were passed.

The petitioner asserted that no personal hearing had been provided and offered to pay 25% of the disputed tax in each case.

The respondent acknowledged that no personal hearing had been given and agreed to remittal subject to payment of that amount.

1. Whether the assessment orders should be set aside and the matters remitted where the notices were uploaded to the GST portal but no personal hearing was provided

2. Whether remittal should be conditional on the petitioner paying 25% of the disputed tax in each case

Section 169(1) of the GST Act recognises prescribed modes of service, including service by uploading a notice to the GST portal.

However, where a taxpayer does not respond to portal notices or repeated reminders, the officer should consider other available modes of service under Section 169(1), preferably registered post with acknowledgement due (RPAD), to make service effective rather than merely formal.

The judgment identifies no precedent.

The Court accepted that portal upload is a valid mode of service, but considered the petitioner’s non-response and the absence of any personal hearing, which the respondent also acknowledged.

In those circumstances, it found that the officer should have explored other modes of service under Section 169(1) to ensure effective notice.

Given the petitioner’s undertaking to pay 25% of the disputed tax and the respondent’s agreement to remittal on that condition, the Court set aside the orders subject to payment.

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

The petitioner must file its reply and supporting documents within three weeks of 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, and the connected miscellaneous petitions were closed.