GST electronic service must still ensure effective notice; ex parte assessment set aside for breach of natural justice.

Ex parte GST assessment based only on service through the common portal and e-mail was held vulnerable where the assessee had not been given an effective opportunity to respond. Section 169 permits electronic modes of service, but it does not dispense with natural justice or justify rigid reliance on one channel if that does not secure actual notice. The Court indicated that, especially for small traders and similar assessees, the administration should use another prescribed mode when there is no response to electronic notice. The assessment was set aside and the matter remitted for fresh adjudication after due notice and opportunity.

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Issues: Whether an ex parte GST assessment made after service of notice through the common portal and e-mail, without an effective opportunity to respond, could be sustained in the light of the statutory modes of service and the requirements of natural justice.

Analysis: The statutory scheme under Section 169 of the respective GST enactments recognises multiple modes of service, including communication by e-mail and availability on the common portal. The provision is intended to support modern, technology-based tax administration. At the same time, the Court noted that small traders and similar assessees may not always be able to continuously monitor portal communications or e-mails, and that a prudent administration should, where there is no response to an electronic notice, attempt service through another prescribed mode to avoid prejudice and procedural unfairness. The Court further observed that rigid insistence on electronic service alone may result in ex parte orders vulnerable to challenge for violation of natural justice.

Conclusion: The ex parte order was not sustained. The matter was remitted to the respondent for fresh consideration after affording an effective opportunity to reply.

Final Conclusion: The writ petition succeeded, the impugned assessment was set aside, and fresh adjudication was directed after due notice and opportunity.

Ratio Decidendi: Where electronic service under Section 169 does not, in the facts of the case, secure an effective opportunity of hearing, the assessment cannot stand and the authority should ensure compliance with natural justice before proceeding ex parte.

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