Tax officers must pursue alternative Section 169 service modes when portal notices go unanswered.

The petitioner challenged GST DRC-07 orders dated 22 December 2025 and 26 September 2025 for assessment years 2021–22 and 2022–23.

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

The orders were passed without a personal hearing.

The petitioner offered to pay 25% of the disputed tax in each matter in exchange for an opportunity to respond.

The respondent acknowledged that no personal hearing had been provided and agreed to remand subject to that payment.

Whether the impugned assessment orders should be set aside and the matters remitted where the petitioner did not respond to notices uploaded on the GST portal and no personal hearing was provided

Whether remand should be conditioned on payment of 25% of the disputed tax in each petition

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

Although portal service is sufficient, where a taxpayer does not respond to notices sent through one mode, the issuing officer should consider other prescribed modes—preferably registered post with acknowledgment due (RPAD)—to achieve effective service.

The Court also applied the requirement of a meaningful opportunity to be heard before an adverse order is made; no precedent was cited.

The Court accepted that the notices had been uploaded and that portal service is legally sufficient.

However, given the absence of any response, the officer should have considered other modes of service rather than proceeding ex parte without a personal hearing.

The Court regarded the failure to explore those modes, coupled with the absence of a hearing, as inadequate efforts to ensure effective notice.

In light of the petitioner’s undertaking to pay 25% of the disputed tax in each matter, the Court considered remand appropriate on that condition.

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

The respondent must then issue 14 days’ clear notice fixing a personal hearing and pass fresh orders on merits and in accordance with law after hearing the petitioner.

The writ petitions were disposed of without costs, and the connected miscellaneous petitions were closed.