Unanswered GST portal notices require officers to explore alternative statutory service modes before passing ex parte orders.

The petitioner, proprietor of Om Gajapathy Infra Projects, challenged assessment orders dated 21 and 28 January 2026 for GST years 2020–21 and 2021–22.

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 before the orders were passed.

The petitioner offered to pay 25% of the disputed tax in each petition and sought a fresh opportunity to respond.

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

2. Whether remittal should be conditional on payment of 25% of the disputed tax in each petition.

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

The Court observed that portal service is sufficient, but where a taxpayer does not respond to notices sent through that mode, the officer should consider other available modes of service—preferably registered post with acknowledgment due (RPAD)—to make service effective.

The Court also required a personal hearing before fresh orders were made in these cases.

No judicial precedents were cited.

Although the notices had been uploaded to the GST portal, the petitioner claimed not to have seen them, and the respondent admitted that no personal hearing was given before the impugned orders were issued.

The Court considered that, in the absence of a response to portal notices, the officer should have explored other modes under Section 169(1), rather than proceeding ex parte without effective service efforts.

Given the petitioner’s offer to pay 25% of the disputed tax, the Court set aside the orders conditionally and remitted the matters for fresh consideration.

The petitioner must file replies 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 the merits and in accordance with law.

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