Tax officers should attempt alternative statutory service when taxpayers do not respond to portal notices.

The petitioner challenged an assessment order dated 24 August 2026 for FY 2022–23.

The show-cause notice and other communications had been uploaded to the GST portal, but the petitioner said it had not become aware of them and had not filed a response.

The petitioner also alleged that no personal hearing had been provided.

The respondent accepted that no personal hearing had been given and did not oppose remand subject to payment of 10% of the disputed tax; the petitioner agreed to that condition.

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 was not given a personal hearing.

Whether remand should be conditional on the petitioner paying 10% of the disputed tax.

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

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

The Court also applied the principle that an assessment should not be confirmed without affording the affected taxpayer an opportunity of personal hearing.

The Court accepted that the show-cause notice had been uploaded to the portal, but considered that the petitioner’s failure to respond should have prompted the officer to explore another mode of service under Section 169(1), rather than proceed ex parte.

The absence of a personal hearing, acknowledged by the respondent, reinforced the need for reconsideration.

Given the petitioner’s undertaking to pay 10% of the disputed tax and the respondent’s agreement to remand on that basis, the Court set aside the assessment and directed a fresh consideration.

The petitioner must pay 10% of the disputed tax within four weeks of receiving the Court’s order; the setting aside takes effect upon payment.

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

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

No costs were awarded, and the connected miscellaneous petition was closed.