GST Act Section 169: Legal Service Challenges Addressed, Interim Relief Granted with Conditional Tax Deposit

HC examined challenges to GST Act communication and service orders. Court directed state to explain service interpretation under section 169, noting portal availability does not automatically constitute legal service. Granted interim relief by prohibiting coercive action against petitioner, contingent on 50% tax deposit, and provided respondents four weeks to file counter affidavit.

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Issues involved: Challenge to orders dated 19.8.2023 and 23.10.2021 regarding communication and service under GST Act.

Communication and Service under GST Act:
The Writ Tax is entertained due to non-functioning of GST Tribunal in Uttar Pradesh. The petitioner challenges the orders dated 19.8.2023 and 23.10.2021, claiming the latter was not communicated or served upon them. The counsel argues that mere availability of the order on the portal does not constitute communication as per the GST Act. While section 169 outlines modes of service including registered post, email, and portal availability, the counsel contends that the Act does not deem portal availability as service. The petitioner's appeal was dismissed as time-barred, despite being within limitation, leading to allegations of arbitrary action by the respondent authority. The court directs the State to explain how deeming service under specific clauses of section 169(1) aligns with section 169(2) of the GST Act.

Adjournment and No Coercive Action:
The court notes a similar issue in another case and decides to consider both petitions together. The respondents are given four weeks to file a counter affidavit. Until then, no coercive action is to be taken against the petitioner if they deposit 50% of the disputed tax amount within two weeks, with any prior deposits to be adjusted accordingly.

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