Effective service and personal hearing are mandatory before ex parte GST assessment; portal-only notice was held insufficient.

Where a GST show cause notice was served only through the portal without effective intimation, the Court held that the officer should have used other valid modes of service under Section 169, preferably RPAD, and that an ex parte assessment passed without a proper personal hearing was unsustainable. The assessment order was set aside and the matter remanded for fresh adjudication after a clear 14-day notice, opportunity to file a reply, and personal hearing. The Court also directed that the bank attachment be lifted on proof of payment of the entire tax liability.

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Issues: Whether the assessment order could be sustained when the show cause notice was served only through the GST portal without effective opportunity of hearing, and whether the matter required fresh consideration.

Analysis: The notice was uploaded on the portal, but the Court found that where there was no response, the officer ought to have explored other valid modes of service under Section 169 of the Central Goods and Services Tax Act, 2017, preferably RPAD, so that service would be effective and not a mere formality. The impugned assessment order was passed without affording a proper opportunity of personal hearing, and the absence of effective service and hearing rendered the ex parte adjudication unsustainable. The Court also directed that, on proof of payment of the entire tax liability, the bank attachment should be lifted.

Conclusion: The assessment order was set aside and the matter was remanded to the respondent for fresh consideration after allowing the assessee to file a reply and after issuing a clear 14 days' notice and granting personal hearing.

Final Conclusion: The assessee obtained relief against the impugned assessment, but the dispute was sent back for de novo adjudication in accordance with law.

Ratio Decidendi: Where service of notice through one mode does not secure effective intimation and no personal hearing is afforded, an ex parte assessment is liable to be set aside and remitted for fresh adjudication after proper notice and hearing.

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