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Service of notice or order by portal is a sufficient compliance under section 169 of the CGST Act

Bimal jain
GST portal upload constitutes valid service under Section 169 without requiring sequential attempt of other methods A proprietorship firm challenged an appellate authority's order rejecting their appeal as time-barred under the CGST/WBGST Act. The petitioner argued that the original order served only through upload on the GST portal under Section 169(1)(d) was invalid, claiming service must first be attempted through clauses (a) to (c). The respondents contended that portal upload constitutes valid statutory service. The Calcutta High Court ruled that service under Section 169(1) can be effected through any listed mode without sequential requirement, except clause (f) which requires prior impracticability of other methods. The court noted the petitioner had participated in earlier proceedings, demonstrating awareness. Portal upload under clause (d) was held to be valid and sufficient service. The court also found the appellate authority erred by mechanically rejecting the appeal without considering condonation powers, setting aside the rejection order and emphasizing judicial precedent regarding limitation period flexibility. (AI Summary)

The Hon’ble Calcutta High Court in the case of M/s Carry Co, Prop: Mr. Kajal Kumar Garai Versus Union of India & ors. - 2025 (6) TMI 1000 - CALCUTTA HIGH COURT 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 High Court also held that the appellate authority had wrongly rejected the appeal for delay without considering power of condonation in view of judicial precedent.

Facts:

Carry Co ('the Petitioner') challenged the order dated December 24, 2024 passed by the appellate authority under Section 107 of the CGST/WBGST Act (“the GST Acts”), which rejected the Petitioner’s appeal as time-barred. The Petitioner contended that the impugned original order dated December 28, 2023 issued under Section 73 had not been served as per clauses (a) to (c) of Section 169(1) of the GST Acts and was merely uploaded on the portal under clause (d), which, according to the Petitioner, was not valid unless earlier clauses were exhausted. It was further submitted that the appellate authority had rejected the appeal without considering the condonation application appropriately.

The Respondents contended that upload on the portal under Section 169(1)(d) is a statutorily recognized and sufficient mode of service, and that there was no procedural lapse in service of the order.

Issue:

Whether service of an order by uploading on the GST portal without attempting service under clauses (a) to (c) of Section 169(1) of the GST Acts constitutes valid service?

Held:

The Hon’ble Calcutta High Court held as under:

(Author can be reached at [email protected])

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