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

The petitioner challenged ex parte assessment orders dated 10 February 2026 and 4 March 2026, with consequential DRC-07 orders, for the 2024–25 tax period.

The notices had been uploaded to the GST portal, but the petitioner said he was unaware of them and had not received the original notices.

The respondent acknowledged that no personal hearing had been provided.

The petitioner offered to pay 25% of the disputed tax in each petition, and the respondent consented to remand on that condition.

Whether the ex parte assessment orders should be set aside where notices were uploaded to the GST portal but no personal hearing was provided

Whether the matters should be remanded subject to payment of 25% of the disputed tax in each petition

Section 169(1) of the GST Act provides for valid modes of service, including service through the GST portal and other prescribed methods.

Although portal service is sufficient, where a taxpayer does not respond to notices, the officer should consider other available modes of service—preferably registered post with acknowledgment due—to make service effective rather than merely formal.

The Court also treated the absence of a personal hearing before the impugned orders as a relevant procedural deficiency.

The Court accepted that portal service was legally sufficient but considered that the petitioner’s lack of response should have prompted the officer to explore other modes of service under Section 169(1), particularly before proceeding ex parte.

The respondent also admitted that no personal hearing had been afforded.

In light of those circumstances, and the petitioner’s offer to pay 25% of the disputed tax in each matter, the Court found remand appropriate.

The petitioner was to file replies and supporting documents within three weeks of payment.

The respondent was then to give 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.