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of <h1>GST notice service and natural justice: impugned assessment set aside and remanded subject to 25% deposit</h1> Violation of principles of natural justice was found where an assessment order was passed without affording personal hearing and where notices uploaded on ... Violation of principles of natural justice - impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner - petitioner was not aware of the notices/communications which were uploaded by the respondent in the GST common portal - HELD THAT:- In the case on hand, it is evident that the show cause notice was uploaded on the GST Portal Tab. According to the petitioner, he was not aware of the issuance of the said show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice. No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious time of the Appellate Authority/Tribunal and this Court as well. Thus, when there is no response from the tax payer to the notice sent through a particular mode, the Officer who is issuing notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the Act, preferably by way of RPAD, which would ultimately achieve the object of the GST Act. Therefore, this Court finds that there is a lack of opportunities being provided to serve the notices/orders etc., effectively to the petitioner. The impugned order dated 31.12.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of the disputed tax amount to the respondent within a period of four weeks from the date of receipt of a copy of this order. The setting aside of the impugned order will take effect from the date of payment of the said amount - Petition disposed off by way of remand. Issues: Whether the impugned assessment order passed on 31.12.2024 is vitiated by lack of opportunity of personal hearing and ineffective service by uploading notices on the GST portal, and whether the matter should be remanded for fresh consideration subject to conditions agreed between the parties.Analysis: The show cause notice and reminders were uploaded on the GST portal but the petitioner claims lack of awareness and non-receipt of original notice; the respondent admitted that no opportunity of personal hearing was afforded prior to passing the impugned order. Section 169(1) of the Central Goods and Services Tax Act, 2017 prescribes alternative modes of service; where there is no response to portal notices, the issuing officer ought to have considered other prescribed modes (preferably RPAD) to effectuate service before passing an ex parte assessment. The petitioner has offered to pay 25% of the disputed tax and to file a reply if given opportunity to be heard; the respondent accepted the remand subject to that payment.Conclusion: The impugned order dated 31.12.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner pays 25% of the disputed tax within four weeks from receipt of this order; on payment the petitioner shall file reply/objection within three weeks and the respondent shall issue a 14 days clear notice fixing date of personal hearing and thereafter decide the matter on merits in accordance with law.
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