Effective service of notices: portal-only service without personal hearing vitiates assessment; matter remitted subject to conditions.

Assessment order passed without affording personal hearing and based solely on GST-portal uploads was vitiated: the legal principle applied was that portal service is valid but where the addressee does not respond the officer must apply mind and pursue alternative modes of service under Section 169(1) to secure effective service. Outcome: impugned orders set aside and matter remitted for fresh consideration on conditions - the assessee to deposit 25% of disputed tax within four weeks, thereafter permitted to file reply, and the authority must give 14 days clear notice fixing personal hearing and decide on merits.

---

---

Issues: Whether the impugned assessment order passed without affording an opportunity of personal hearing and relying solely on notices uploaded on the GST portal was vitiated and whether the matter should be remitted for fresh consideration.

Analysis: The Court examined the material showing that show cause notices were uploaded on the GST portal but the petitioner did not receive any personal notice and no personal hearing was afforded prior to passing the assessment order. The Court noted that although uploading on the portal is a valid mode of service, where there is no response from the addressee the officer must apply mind and explore other modes of service prescribed in Section 169(1) of the Act (for example RPAD) to effectuate effective service rather than merely completing a formal requirement. Having regard to the absence of opportunity of personal hearing and the requirement to ensure effective service, the Court considered it appropriate to set aside the impugned orders and remit the matter for fresh consideration, subject to conditions to balance the parties' interests.

Conclusion: The impugned order dated 16.12.2024 and summary order dated 19.12.2024 are set aside and the matter is remitted to the assessing authority for fresh consideration on condition that the assessee pays 25% of the disputed tax within four weeks, after which the assessee may file reply and the authority shall afford a 14 days clear notice fixing personal hearing and decide the matter on merits.

---