Tax officers must explore alternative Section 169 service modes when taxpayers do not respond to portal notices.

The petitioner challenged the respondent’s assessment order dated 10 October 2025 for FY 2018–19.

The petitioner stated that notices and communications had been uploaded under “View Additional Notices/Orders” on the GST portal, which it had not checked, and that it had therefore missed the opportunity to respond.

The respondent acknowledged that no personal hearing had been provided and consented to remand subject to the petitioner paying 25% of the disputed tax.

The petitioner also offered to make that payment

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

2. Whether remand for fresh consideration should be conditioned on payment of 25% of the disputed tax

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

It accepted that portal-uploaded notice is a sufficient mode of service, but held that where a taxpayer does not respond to notices sent through one mode, the officer should consider using other available modes—preferably registered post with acknowledgment due (RPAD)—to make service effective.

The Court also proceeded on the requirement that the petitioner receive an opportunity of personal hearing before the matter is decided afresh

Although the show-cause notice had been uploaded to the GST portal, the petitioner claimed not to have known of it, and the respondent admitted that no personal hearing had been afforded before the assessment order was passed.

The Court considered that, in the absence of a response to portal notices, the officer should have explored other modes of service available under Section 169 rather than relying only on portal uploads.

It therefore found inadequate efforts to secure effective service and treated remand as appropriate, subject to the petitioner’s offered payment

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

The respondent must then consider the reply, give 14 clear days’ notice fixing a personal hearing, hear the petitioner, 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