Proper service of GST notices is mandatory; portal upload alone in an additional tab is insufficient to sustain proceedings.

Under the GST framework, mere upload of an intimation of liability, show-cause notice, or order in the portal's "Additional Notices and Orders" tab is not enough if it is not properly communicated through the prescribed mode. The absence of valid communication renders the proceeding procedurally defective and the notice or order unenforceable. On that basis, the intimation, show-cause notice, and order were quashed and set aside in favour of the petitioner.

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Issues: Whether the intimation of liability, show-cause notice, and order uploaded only in the "Additional Notices and Orders" tab of the GST portal, without proper communication through the normal mode, were validly served and enforceable.

Analysis: The disputed intimation, show-cause notice, and order were placed on the GST portal in the "Additional Notices and Orders" tab, but were not communicated to the petitioner through the normal mode of communication. The absence of proper communication rendered the proceedings procedurally defective.

Conclusion: The intimation of liability, show-cause notice, and order were quashed and set aside in favour of the petitioner.

Ratio Decidendi: Where a notice or order under the GST framework is not properly communicated through the prescribed mode, mere upload on a portal tab is insufficient to sustain the proceeding.

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