Effective Service Requirement: portal-only notice without personal hearing can invalidate assessment and warrant conditional remand.

Where notices were only uploaded on the GST portal and no effective personal hearing was afforded, the text reiterates the legal requirement to pursue alternative modes of service to achieve effective notice rather than merely completing formalities; an ex parte assessment issued without ensuring effective service or offering a hearing undermines procedural fairness and may be set aside. The operative remedial framework provided conditions remand for fresh adjudication upon payment of 25% of the disputed tax, an opportunity to file objections, and a fixed personal hearing before decision on merits.

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Issues: Whether the impugned assessment order, passed after notices were uploaded on the GST portal without any personal hearing and without effective service, can be set aside and the matter remitted for fresh consideration subject to conditions.

Analysis: The show cause notice and reminders were uploaded on the GST portal but no effective personal hearing was afforded and the taxpayer claims unawareness of the notices. Where a taxpayer does not respond to notices sent by a particular mode, the issuing officer is required to explore other modes of service prescribed under Section 169(1) of the Act to achieve effective service rather than merely completing formalities. In such circumstances, passing an ex parte assessment confirming proposals in the notice without ensuring effective service or offering an opportunity of personal hearing undermines the objectives of the statute and may warrant fresh consideration. The taxpayer has offered to pay 25% of the disputed tax, and remand for fresh adjudication with a conditioned payment and an opportunity for filing replies and personal hearing addresses both procedural deficiency and the respondent's opportunity to decide on merits.

Conclusion: The impugned order dated 13.03.2025 is set aside and the matter is remanded to the respondent for fresh consideration on the condition that the taxpayer pays 25% of the disputed tax within four weeks; on payment the taxpayer may file objections within three weeks, after which the respondent shall issue a 14-day notice fixing personal hearing and decide the matter on merits.

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