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

The petitioner challenged a DRC-07 assessment order dated 30 April 2024 for the 2018–19 assessment year.

Notices had been uploaded to the GST portal, but the petitioner claimed that his consultant had not viewed them.

The petitioner received no personal hearing before the assessment order was made.

His rectification application was rejected, and his appeal was dismissed as time-barred.

Before the High Court, he offered to pay 50% of the disputed tax in exchange for an opportunity to present his case.

The respondent acknowledged that no personal hearing had been provided and agreed to a remand subject to payment of 50% of the disputed tax.

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

Whether, in the circumstances, the matter should be remanded subject to the petitioner paying 50% of the disputed tax.

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

The Court held that portal service is sufficient, but where a taxpayer does not respond to notices sent through one mode, the officer should consider other available modes under Section 169(1), preferably registered post with acknowledgment due (RPAD), to achieve effective service.

The Court also applied the principle that an assessment should not be finalised without a meaningful opportunity of personal hearing.

Although the show-cause notice had been uploaded to the GST portal, the petitioner said he was unaware of it, and the respondent admitted that no personal hearing had been given.

The Court considered that, when there was no response to portal notices, the officer should have explored other statutory modes of service rather than proceed ex parte.

In view of the absence of a personal hearing and the petitioner’s offer to pay 50% of the disputed tax, the Court found remand appropriate on that condition.

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

The respondent must then provide 14 clear days’ notice of a personal hearing and pass a fresh order on the merits and in accordance with law.

Any bank-account attachment is to be lifted, and the account de-frozen upon proof of payment.

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