GST portal service was upheld, but assessment orders were quashed for denial of a meaningful opportunity to contest demand.

Service of GST notices and orders by upload on the portal was valid under section 169, so the department was not at fault in using that mode. However, the assessee had not effectively participated and had already paid 10% of the disputed demand, yet was still deprived of a meaningful opportunity to contest the assessment. The assessment orders were quashed and the matters were remanded for fresh consideration, with liberty to file a reply and a direction to grant a reasonable opportunity, including personal hearing, before passing new orders.

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Issues: Whether assessment orders could be sustained where the notices and orders were uploaded on the GST portal but the assessee claimed lack of actual communication and consequent denial of opportunity to contest the tax demand.

Analysis: Section 169 of the GST law permits service of notices and orders by prescribed modes, including upload on the GST portal, and the respondent was therefore not at fault in adopting that mode of service. However, the assessee had not effectively participated in the proceedings and had already remitted 10% of the disputed demand, which is the pre-deposit ordinarily required even for a statutory appeal. In these circumstances, the assessee was found to have been deprived of a meaningful opportunity to contest the demand.

Conclusion: The assessment orders were quashed and the matters were remanded for reconsideration, with liberty to file a reply and with a direction to grant a reasonable opportunity, including personal hearing, before passing fresh orders.

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