2026-VIL-1254-TEL
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SGST High Court Cases

GST - Service of order through GST portal - Section 169(1)(d) of CGST Act, 2017 - Petitioner cancelled its registration and furnished an alternate address for official communications - The Order-in-Original and the consequential DRC-07 were passed in the year 2024 and uploaded on the GST portal, while the physical notice was sent to the old address - The Petitioner came to know of the order from the portal in September 2025 and filed the writ petition after considerable delay, contending that there was no proper service and a violation of natural justice - Whether the writ petition is entertainable against the order when the order was made available on the GST portal and the Petitioner approached the Court belatedly - HELD - Section 169(1)(d) permits service of notices and orders through the web portal. When the order was made available on the GST portal as per the procedure prescribed under the Act, the Petitioner cannot contend that there was no service at all - A writ petition may be entertained where the challenge is on the ground of lack of jurisdiction or violation of natural justice. However, the availability of an alternative statutory remedy and the delay in approaching the Court are relevant considerations. Having come to know of the order in September 2025, the Petitioner ought to have challenged it without further delay, but placed no sufficient reason to justify the delay. Entertaining the petition at this belated stage, when the statutory remedy is available, is not justified - The writ petition is dismissed
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