With GST Portal Notices Unanswered, Madras HC Remands Trader’s Case If He Pays 25% Of Disputed Tax, Says Officers Should Try Other Service Modes

The petitioner challenged an assessment order dated 10 March 2025.

The show-cause notice and other communications had been uploaded to the GST portal, but the petitioner said it was unaware of them and had not received the original notice.

The respondent acknowledged 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; the respondent agreed to remand on that condition.

Section 169(1) of the GST Act provides for valid modes of serving notices and orders, including service through the GST portal and other prescribed modes.

Although portal upload constitutes sufficient service, where a taxpayer does not respond, the officer should consider other available modes of service—preferably registered post with acknowledgment due—to make service effective rather than merely formal.

The Court also required a personal hearing before fresh adjudication; it cited no precedent.

The Court accepted that uploading the notice to the GST portal was a legally sufficient mode of service, but considered the petitioner’s non-response a reason for the officer to explore other modes under Section 169(1), rather than proceed on the basis of portal upload alone.

The order had been made without a personal hearing, a point acknowledged by the respondent.

In light of those circumstances and the petitioner’s offer to pay 25% of the disputed tax, the Court found remand appropriate.

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

The respondent must then issue 14 days’ clear notice fixing a personal hearing and decide the matter afresh on its merits and in accordance with law.

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