Valid electronic service through GST portal upheld; fallback service clause cannot be invoked for internal access difficulties.

Service of notice uploaded on the common portal was valid under Section 169(1)(d) of the Uttar Pradesh GST Act because electronic portal service is a recognised statutory mode. Clause (f) of Section 169(1) applies only when the department cannot practicably use the preceding modes, and it cannot be invoked merely because the taxpayer could not access the portal due to internal or personal reasons. The cited Madras High Court decisions were found inapplicable on the facts. The challenge to the order under Section 74(9) therefore failed, and the impugned order was left undisturbed.

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Issues: Whether service of the notice uploaded on the common portal was valid under Section 169 of the Uttar Pradesh Goods and Services Tax Act, 2017, and whether the final order under Section 74(9) called for interference.

Analysis: The notice was admittedly uploaded on the common portal, which is a recognised mode of service under Section 169(1)(d). Clause (f) of Section 169(1) applies only where the preceding modes are not practicable for the department issuing the notice, and does not cover the taxpayer's inability to access the portal because of internal circumstances. The cited Madras High Court decisions were held to be inapplicable on the facts.

Conclusion: The service was valid, clause (f) had no application, and no ground for interference was made out. The challenge failed.

Final Conclusion: The impugned order was left undisturbed and the writ petition was dismissed, while preserving the petitioner's liberty to pursue any appeal available in law.

Ratio Decidendi: Where notice is served through a statutorily prescribed electronic mode, clause-based fallback service provisions cannot be invoked on the ground that the recipient could not access the portal due to personal or internal reasons.

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