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

The petitioner challenged the respondent’s assessment order dated 11 December 2025, issued in Form GST DRC-07.

The notices had been uploaded to the GST common portal, but the petitioner said it was unaware of them and had not received the show-cause notice.

The petitioner did not file a reply, and the respondent admitted that no personal hearing had been provided before the order was passed.

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

1. Whether the assessment order should be set aside and the matter remanded where the petitioner did not respond to notices uploaded on the GST portal and received no personal hearing

2. Whether the remand should be conditional on payment of 25% of the disputed tax

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

Although portal service is sufficient, where a taxpayer does not respond to notices uploaded there, the issuing officer should consider other available modes of service—preferably registered post with acknowledgment due (RPAD)—to make service effective.

The judgment also proceeded on the requirement that the taxpayer be afforded a personal hearing before the matter is determined on remand.

The Court noted that the notices were uploaded to the GST portal, but the petitioner claimed not to have seen them and had not received the original show-cause notice.

It held that, despite portal service being legally sufficient, the absence of any response should have prompted the officer to explore other service modes under Section 169(1), rather than proceed ex parte without a personal hearing.

In light of the respondent’s concession and the petitioner’s offer to pay 25% of the disputed tax, the Court found remand appropriate on that condition

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

The respondent must then give 14 days’ clear notice fixing a personal hearing, consider the petitioner’s response, and pass fresh orders on the merits and in accordance with law.

The writ petition was disposed of without costs, and the connected miscellaneous petition was closed