2026-VIL-688-MP
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SGST High Court Cases

GST - Validity of Service of Notices through GST Portal - Show-cause notices for non-filing of returns and subsequently for cancellation of GST registration were uploaded on the GST portal - Petitioner did not file any response to these notices nor did it seek revival of the cancelled registration or file statutory appeal within the prescribed time limit. Petitioner approached the High Court by writ petition contending that mere uploading of notices on the portal does not constitute valid service of notice and that notices should have been served physically - Whether service of SCNs through uploading on the GST portal constitutes valid and sufficient service of notice under the GST Act – HELD – The service of notice by uploading on the GST portal is a valid mode of service of notice as provided under the GST Act. Although the Madras High Court had identified issues with the portal architecture where notifications were placed under different tabs making it difficult for taxpayers to notice them, the portal has since been redesigned to address these concerns - Once the show-cause notices have been duly served through a valid mode, they cannot be challenged on the ground of insufficiency of service, particularly when the assessee fails to demonstrate reasonable diligence. A writ petition under Article 226 cannot be invoked by a person who was not vigilant about his rights and who failed to avail of alternative statutory remedies available under the GST Act and Rules, including the right to revive cancelled registration under the statute and the right to file statutory appeal within prescribed time - The strict limitation period for filing statutory appeals and the mandatory pre-deposit requirement cannot be bypassed by invoking writ jurisdiction, especially when the petitioner's delay in approaching the court is due to its own negligence - The writ petition is dismissed
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