Tax officers must explore alternative Section 169 service modes when portal notices receive no response.

The petitioner challenged an assessment order dated 2 December 2025 under Section 73 of the CGST/TNGST Act, 2017, and the consequential Form GST DRC-07 summary for FY 2021–22.

The petitioner submitted that notices were uploaded on the GST portal, but it was unaware of them and consequently did not respond; no personal hearing was provided before the order was passed.

The respondent acknowledged that no personal hearing had been afforded and agreed to remand, subject to payment of 25% of the disputed tax.

1. Whether an assessment order confirming proposals in a show-cause notice could stand where the notices were uploaded on the GST portal, the taxpayer did not respond, and no personal hearing was provided.

2. Whether the assessment should be set aside and remanded subject to payment of 25% of the disputed tax.

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

The Court stated that portal upload constitutes sufficient service, but where a taxpayer does not respond to notices sent through one mode, the officer should explore other available modes—preferably registered post with acknowledgment due (RPAD)—to make service effective.

The Court also considered the absence of a personal hearing before the assessment order was made and granted relief under its writ jurisdiction under Article 226 of the Constitution.

Although service by portal upload was legally sufficient, the Court considered that the petitioner had not responded and that the respondent had provided no personal hearing before confirming the show-cause proposals.

In those circumstances, the officer should have considered other modes of service available under Section 169(1), rather than relying solely on portal notices and proceeding ex parte.

The Court therefore found inadequate effort to effect service and accepted remand on the condition of payment of 25% of the disputed tax.

The setting aside would take effect upon payment, with any amount already recovered adjustable against the 25% payment.

The petitioner was directed to file its reply and documents within three weeks of payment; thereafter, the respondent must give 14 clear days’ notice fixing a personal hearing and pass a fresh order on merits and in accordance with law.

The writ petition was disposed of without costs.