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SGST High Court Cases

GST - Section 169 of the CGST Act, 2017 - Service of notice/order, summons or other communications under GST Law, Validity of service by making available in Common Portal - Petitioners challenge the orders of assessment on the ground that the notice/order, summons or other communications were served by making them available in the Common Portal and not through any of the other modes of service prescribed under Section 169 of the CGST Act - Petitioners contended that service by making available in the Common Portal is not a valid mode of service - Whether service of notice/order, summons or other communications under the GST Act by making them available in the Common Portal is a valid mode of service - HELD - On a plain reading of Section 169 of the CGST Act, it is clear that various modes of service from (a) to (e) are alternate modes of service. The modes of service provided under Section 169(1) of the CGST Act, including service by making available in the Common Portal are alternative modes and not sequential and the Section 169(1)(d) expressly provides service of notice/order by making available in the Common Portal - The Common Portal is a "designated computer resource" for the taxable person under the Information Technology Act, 2000 and receipt of the notice/order, summons or other communications would be complete when it enters the Common Portal - In the absence of a specific notification under Section 146 of the CGST Act for using the Common Portal for service of order does not affect the validity of service under Section 169(1)(d), as the latter is an independent provision – The making the order/notice available in common portal would constitute a valid service in terms of Section 169 of the CGST Act – The Court differs with the views taken by coordinate Bench of this Court. Normally, this Court would have in the event of disagreeing with a Coordinate Bench referred the matter to a Larger Bench, however, that exercise may not be required in the present case as the judgment of the Division Bench of this Court in A. Sanjeevi Naidu vs. The Deputy Commercial Tax Officer case had interpreted a similar provision under the TNGST Act, 1959 – However, the Revenue authorities may consider issuing a circular/instruction to simultaneously inform the taxable persons about the upload of the notice/order, summons or other communications in the Common Portal, through SMS and email - the impugned orders of assessment are set aside, subject to the petitioners depositing 25% of the disputed taxes within the stipulated time – Respondents are directed to consider the objections of the petitioners and pass appropriate orders after affording a reasonable opportunity of hearing – The writ petition is disposed of
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