Valid service of GST notice is mandatory; assessment and consequential proceedings were set aside for fresh adjudication.

Service of notice had to be effected only through the prescribed modes under Section 169(1)(a), (b) and (c) of the CGST Act; where valid service was not shown, the assessment and consequential GST DRC-07 proceedings could not be sustained. Applying the earlier batch ruling on notice service, the assessment order was set aside and the matter was remitted for fresh consideration after proper notice, opportunity to reply, and hearing. The bank attachment, if any, was also raised.

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Issues: Whether the assessment order and consequential proceedings were liable to be set aside for want of valid service of notice under the prescribed modes.

Analysis: The impugned assessment related to assessment year 2019-2020 was challenged along with the consequential GST DRC-07 proceedings. The order applied the earlier batch decision holding that service of notice must be effected in the modes contemplated under clauses (a), (b) and (c) of Section 169(1) of the Central Goods and Services Tax Act, 2017. Since that decision governed the present case, the assessment and consequential proceedings could not be sustained. The petitioner was directed to file a reply to the show cause notice, and the respondent was required to afford a hearing and pass a fresh order on merits.

Conclusion: The assessment order and consequential proceedings were set aside, the matter was left for fresh consideration after notice and hearing, and the bank attachment, if any, stood raised.

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