When portal notices go unanswered, tax officers must explore other statutory modes of service.

The petitioner challenged an assessment order dated 16 February 2026 and a consequential rectification order dated 29 July 2026 concerning the 2019–20 financial year.

The notices had been uploaded to the GST portal, but the petitioner said it was unaware of them and did not respond.

The petitioner contended that the assessment was made without a personal hearing and offered to pay 25% of the disputed tax in exchange for an opportunity to present its case.

The respondent accepted that no personal hearing had been provided and sought remittal subject to payment of 25% of the disputed tax.

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

Whether remittal should be conditional on the petitioner paying 25% 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 modes.

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 prescribed modes—preferably registered post with acknowledgment due (RPAD)—to make service effective.

An assessment should also afford the affected taxpayer a personal hearing before the order is made.

No precedent was cited.

Although portal upload constituted a valid mode of service, the petitioner had not responded to the notices, and the assessment was made without a personal hearing—a fact acknowledged by the respondent.

The Court considered that the officer should have explored other available methods of service rather than proceeding ex parte after portal notices went unanswered.

In light of that procedural deficiency and the petitioner’s offer to pay 25% of the disputed tax, the Court set aside the impugned orders and remitted the matter on that condition.

The petitioner must pay 25% of the disputed tax within four weeks of receiving the order; the setting aside takes effect from the date of payment.

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

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

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