2026-VIL-732-P&H
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SGST High Court Cases

GST – Validity of service of Notice and Orders solely on Common Portal - Petitioners aggrieved by demand orders passed by GST authorities without valid service of notices through proper modes prescribed under Section 169 of CGST Act 2017 - Notices and demand orders uploaded only on tab 'View Additional Notices and Orders' on Common Portal www.gst.gov.in without any other mode of communication - Whether uploading of notices and orders on Common Portal amounts to valid service triggering limitation period for filing appeal under Section 107 of CGST Act 2017 - HELD - As per Notifications dated 19.06.2017, 23.01.2018 and 13.12.2019, the Common Portal has been notified under Section 146 only for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and issuance of electronic way bills, but no Notification issued for service of notices or orders under CGST Act 2017 - Section 146 requires that any use of Common Portal beyond expressly enumerated purposes must be prescribed under CGST Rules, 2017 and no Rule prescribes uploading of notices or orders on portal - Section 169 provides multiple modes for service but law requires that when statute prescribes particular manner of doing thing, it must be done in that manner alone and not in any other manner as established by settled principle of statutory interpretation - Mere uploading of notice or order on Common Portal without notification under Section 146 cannot constitute valid service under Section 169 of Act – The e-mail intimation that notice has been uploaded on portal is not same as sending notice itself by email under Section 169(1)(c) and therefore respondents cannot take shelter of email mode of service when email does not contain attachment of actual notice or order - Process of locating notices through nested tabs on GST portal is cumbersome and renders it extremely challenging for taxpayer to know about issuance of SCN or order and does not meet objective of effective communication required by statutory scheme – The Department is called upon to revisit manner and methodology of serving SCN and orders. Mere uploading of notice/order on ‘View Additional Notices and Orders’ cannot be held to be a valid mode of its service on the registered entity. However, service of notice by uploading it on the Common Portal cannot be discarded where the person concerned has knowledge of it and has contested the proceedings by filing reply etc. In such cases, the SCN cannot be said to have not been served upon the assessee and the order-in-original cannot be challenged merely due to defect in service of SCN/order on the taxpayer by uploading it on the Common Portal – The writ petitions are disposed of
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