Tax officers should explore alternative Section 169 service modes before passing ex parte orders on unanswered portal notices.

The petitioner challenged an ex parte order in Form GST DRC-07, dated 17 December 2025, made under Section 73 of the GST Act.

It contended that notices and communications had been uploaded only under “View Additional Notices and Orders” on the GST portal, of which it was unaware, and that it had received no personal hearing.

The respondent accepted that no personal hearing had been provided. The petitioner offered to pay 25% of the disputed tax in exchange for an opportunity to present its case.

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

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

Section 169(1) of the GST Act recognises prescribed modes of service, including portal-based service and other modes such as registered post with acknowledgement due (RPAD).

The Court also proceeded on the natural-justice principle that an adverse assessment should not be confirmed without a meaningful opportunity of personal hearing.

Although the notices had been uploaded on the GST portal, the petitioner said it was unaware of them, and the respondent admitted that no personal hearing had been afforded.

The Court held that, when repeated portal notices elicited no response, the officer should have considered other modes under Section 169(1), preferably RPAD, rather than treating portal upload alone as effective service in the circumstances.

In view of the resulting lack of an effective opportunity to be heard, and the petitioner’s offer to pay 25% of the disputed tax, the Court found remand appropriate.

The setting aside takes effect upon payment; amounts already recovered or deposited may be adjusted against the 25%.

The petitioner must file its reply and supporting documents within three weeks of payment. The respondent must then give 14 days’ clear notice fixing a personal hearing, consider the petitioner’s submissions, and pass a fresh order on the merits and in accordance with law.

The writ petition was disposed of without costs.