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The Hon’ble Madras High Court (Madurai Bench) in the case of Tvl. Enfive Systems Private Limited, v. The Commissioner of Commercial Taxes & Anr. held that while uploading notices on GST portal constitutes sufficient service.
The Section 169 Service of Notice in Certain Circumstances is under Chapter XXI Miscellaneous of CGST Act, 2017 and Section 20 of IGST Act, 2017.
The Hon’ble Delhi High Court in Suresh Kumar held that delay in uploading GST Form DRC-07 on the portal does not render adjudication time-barred since the given case involves several Noticees.
The Hon’ble Delhi High Court in Rishi Enterprises held that delay in uploading DRC-07 summary order does not invalidate GST adjudication proceedings, service of order via email is valid, and consolidated SCN spanning multiple years is permissible in cases involving fraudulent ITC availment.
THE HON’BLE CALCUTTA HIGH COURT AT Delta Goods Pvt.Ltd.V/s Union of India, decided on 21-8-2024
The Hon’ble Allahabad High Court in D.R. Hotels Pvt. Ltd. held that when notices are served through the e-mail address provided at the time of registration, service is deemed to be effected under Section 169, and writ jurisdiction cannot be invoked without exhausting the appellate remedy under Section 107.
The Hon’ble Calcutta High Court in the case of Carry Co, Prop: Mr. Kajal Kumar Garai held that service of order by uploading on the GST portal constitutes valid service under Section 169(1)(d) of the CGST/WBGST Act.
The Hon’ble Kerala High Court in the case of Mathai M.V. held that a confiscation order passed under Section 130 of the CGST Act without valid service of notice on the vehicle owner in the prescribed statutory modes is void and non-est in law.
The Hon’ble Madras High Court in M/s Namasivaya Auto Parts set aside the ex-parte order dated December 27, 2023 passed against the Petitioner on the ground that the show cause notices along with the reminder notices were served only by uploading on the GST portal do not amount to effective service, especially where no further steps were taken by the officer despite the Petitioner being non-responsive.
The Hon’ble Patna High Court in the case of Binod Traders held that uploading a summary show cause notice on the GST portal alone does not amount to valid service under Section 169 of the Bihar GST Act and set aside the ex parte assessment order passed in violation of Section 75(4) for lack of opportunity of hearing.