GST notice service by email can be valid where prescribed modes are followed and portal non-uploading is not ative.

The GST service framework permits service of summons, notice, decision, order or other communication through prescribed modes, including communication to the recipient's email address. A notification relied upon did not amend Section 146, so it did not displace the statutory mode of service. As the petitioners were notified and one petitioner had been served at the email address, the objection based on non-uploading on the portal did not justify interference with the appellate order, and service by email was treated as valid on the facts.

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Issues: Whether service of notice of the appeal hearing through email satisfied the statutory mode of service under the goods and services tax law, and whether the writ petition called for interference with the appellate order on the ground of absence of notice on the portal.

Analysis: The statutory scheme recognised service of summons, notice, decision, order or other communication by prescribed modes, including communication to the recipient's email address. The notification relied upon did not amend Section 146 of the goods and services tax law. Since the petitioners had been notified and one petitioner had been served at the email address, the challenge based on non-uploading in the portal did not establish a case for interference.

Conclusion: Service by email was held to be valid service in the facts of the case, and the writ petition was dismissed.

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