2026-VIL-635-ORI
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SGST High Court Cases

GST - Service of Notice/Order through Common Portal - Section 169 of the CGST Act, 2017 – Petitioner failed to verify the portal regularly and comes to know of the demand only when its bank account is attached - Whether service of notice/order through uploading on the common portal constitutes valid service – HELD – The service of notice or order through any one of the modes specified under Section 169 constitutes sufficient compliance with statutory mandate for communication, and uploading on the common portal is a valid and recognized mode of service. When the orders are statutorily required to be uploaded on the portal periodically and the assessee is a registered taxpayer, it is inconceivable that there was lack of knowledge of such order. Further, the petitioner's admission that the notice was uploaded on the GST portal coupled with the failure to verify it properly does not absolve it of responsibility – Further, the detailed order of the adjudicating authority that the petitioner had actually appeared and participated in the proceedings by submitting written replies regarding the discrepancy, thereby belying its claim of complete ignorance. Since the petitioner admittedly failed to file appeal within the period stipulated and provided no plausible explanation for the delay, the extraordinary jurisdiction under Article 226 cannot be exercised to circumvent this alternative remedy - The impugned order is upheld and the writ petition is dismissed
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