When GST portal notices go unanswered, officers should pursue alternative statutory modes of service.

The petitioner challenged the assessment order dated 9 April 2026 and the corresponding Form GST DRC-07 summary.

After an earlier assessment order had been set aside by the High Court, the respondent issued a fresh notice and show-cause notice, which were uploaded on the GST portal.

The petitioner said it was unaware of those notices, had not received physical copies, and was not afforded a personal hearing before the impugned order was passed.

The petitioner offered to pay 25% of the disputed tax, and the respondent agreed to remand subject to that payment.

Whether the impugned assessment order should be set aside and the matter remanded where the notices were uploaded on the GST portal, but the petitioner claimed lack of notice and no personal hearing.

Whether remand should be conditional on the petitioner depositing 25% of the disputed tax.

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

Portal upload constitutes sufficient service; however, where a taxpayer does not respond to notices sent through one mode, the officer should consider other prescribed modes—preferably RPAD—to make service effective, rather than treating procedural compliance as an empty formality.

The Court also applied the principle that an assessment should not be concluded without a meaningful opportunity to respond and be heard.

No precedent was cited.

The Court accepted that the notices had been uploaded to the GST portal, but considered the petitioner’s claim that it was unaware of them and that no personal hearing had been provided.

It held that where repeated portal notices receive no response, the officer should explore other modes of service under Section 169(1), preferably RPAD, to ensure effective notice and avoid ex parte orders and further litigation.

Given the petitioner’s undertaking to pay 25% of the disputed tax, the Court found remand appropriate.

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

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

The writ petition was disposed of without costs.