Mere uploading of notices on the GST portal does not amount to proper service [Read Order]:

Mere Uploading of Notices on the GST Portal does not Amount to Proper Service [Read Order] The petitioner challenged GST demand orders dated 21.08.2024 and 31.08.2024 issued under Section 73 of the CGST Act, as well as the consequential summary orders in Form GST DRC-07. The petitioner contended that the show cause notices and personal hearing notices were only uploaded on the GST portal, and as such, went unnoticed. The petitioner did not have a chance to respond or appear for a personal hearing, and the orders were passed ex parte. Issues Framed

• Whether mere uploading of notices on the GST portal, without ensuring service or communication, satisfies the requirement of natural justice.
• Whether ex parte assessment orders passed in such circumstances are legally sustainable.

Petitioner’s Arguments:

• Notices were not effectively served, resulting in failure to respond or attend hearings.
• The entire adjudication process was vitiated due to the denial of a fair hearing.
• The petitioner was willing to voluntarily deposit 25% of the disputed tax for fresh adjudication.

Respondent’s Arguments: Acknowledged that notices were only uploaded and agreed to reconsider the matter if the petitioner made the voluntary deposit. Court’s Decision & Rationale

• The Court observed that the principles of natural justice were violated as the petitioner had no meaningful opportunity to respond or be heard.
• Mere uploading of notices on the GST portal does not amount to proper service unless the taxpayer is demonstrably aware.

Since the petitioner voluntarily offered to deposit part of the demand, the Court allowed remand without imposing conditions.