GST notice service by portal upload under incorrect tab was held invalid, leading to remand for fresh adjudication.

Uploading a GST show cause notice only under the "Additional Notices" heading, before the portal redesign placed "View Notices" and "View Additional Notices" together, did not amount to valid service under Section 169 of the CGST Act, 2017. Because the notice was not properly accessible in the relevant category at the material time, the assessee was entitled to challenge the consequential adjudication order. The adjudication was required to be reopened, with an opportunity to respond and be heard, and the impugned order was set aside with remand for fresh adjudication.

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Issues: Whether the show cause notice uploaded under the heading of "View Additional Notices & Orders" amounted to valid service, and whether the consequential adjudication order could be sustained.

Analysis: The impugned show cause notice was uploaded before the GST portal was redesigned to place the "View Notices" and "View Additional Notices" tabs adjacent to each other under one heading. The Court followed its earlier view that uploading a notice only under "Additional Notices" did not constitute sufficient service for the purposes of Section 169 of the Central Goods and Services Tax Act, 2017. Since the notice was not properly accessible in the relevant category at the material time, the petitioner was entitled to challenge the consequential order. The adjudication was therefore required to be reopened and the petitioner afforded an opportunity to respond and be heard.

Conclusion: The service of the show cause notice was not treated as valid in the circumstances, and the impugned order was set aside with remand for fresh adjudication.

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