2026-VIL-583-MAD
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SGST High Court Cases

GST - Service of assessment orders through online portal – Petitioner received a tax assessment order dated 17.07.2025 for availing input tax credit on blocked credit, leading to levy of interest and penalty. The order is uploaded on the common portal but not communicated through other modes - Whether a writ petition filed after six months from the date of assessment order should be dismissed merely on the ground of delay, when the order was communicated only through uploading on the common portal without adopting other prescribed modes of communication – HELD - Under Section 169 of the CGST Act, 2017, various modes of service are contemplated including registered post, speed post, email and uploading on the common portal. While uploading on the portal constitutes valid service and is deemed to be served on the date of publication, it cannot be reasonably expected of a common man or small business person to repeatedly access the common portal through multiple windows to ascertain orders. The authorities have a duty to communicate orders through other practicable modes as well to ensure the prescribed period for filing appeal is properly reckoned. Since the authorities failed to adopt alternative modes of communication and the delay was caused by this procedural deficiency rather than the appellant's negligence, the appellant deserves one further opportunity - The writ appeal is disposed of and the appellant is granted liberty to file an appeal before the appellate commissioner to be considered and disposed on its own merits in accordance with law – The writ appeal is disposed of
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