PHC: Judgment on Additional Notice and Order

Whether uploading a notice or order-in-original in the ‘View Additional Notices and Orders’ tab on the GST Common Portal (www.gst.gov.in) constitutes valid service under Section 169 read with Section 146 of the Central Goods and Services Tax Act, 2017 (CGST Act),

Petitioners argued that mere uploading of orders/notices on the portal does not amount to valid service. They claimed no opportunity of hearing was provided, and the process to locate such notices/orders on the portal is cumbersome and unintuitive.

The authorities argued that uploading on the Common Portal is a valid mode of service as per Section 169(1)(d) of the CGST Act.

The Court examined Sections 146 and 169 of the CGST Act and relevant notifications. The Court called upon the Department to improve the portal’s communication features (dashboard alerts, pop-ups, SMS, etc.) to ensure effective service.

The judgment provides relief to taxpayers who missed appeals due to lack of proper service.