GST portal service is valid service when a notice or order is made available on the common portal, without actual retrieval

Section 169 of the CGST Act is construed as permitting alternative modes of service, and service by making a notice, order or other communication available on the GST common portal is a standalone valid method. The communication is treated as served when it enters the designated computer resource, read with the definition of "common portal" and the electronic service framework under the Information Technology Act. A separate notification under Section 146 is not required, and actual retrieval by the taxpayer is not necessary. The contrary view based on Rule 142 and hardship to assessees was rejected, and portal-based service was upheld as effective.

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Issues: Whether service of a notice, order or other communication by making it available on the GST common portal is a valid mode of service under the GST regime.

Analysis: Section 169 of the Central Goods and Services Tax Act, 2017 was construed as providing alternate modes of service, introduced by the expression "any one of the following methods". The Court held that clause (d), which permits service by making the communication available on the common portal, is a standalone and valid mode of service and does not depend on any separate notification under Section 146. The definition of "common portal" in Section 2(26) and the electronic service framework under Section 13 of the Information Technology Act, 2000 were read together to hold that making the communication available in the portal constitutes service when it enters the designated computer resource. The contrary view limiting portal-service as ineffective unless retrieved by the taxpayer was rejected, as was the argument based on Rule 142 and on hardship to assessees.

Conclusion: Service by making the notice or order available on the GST common portal is a valid mode of service, and the challenge to such service failed.

Final Conclusion: The impugned assessment orders were set aside and the matters were remitted for fresh consideration on payment of the stipulated percentage of disputed tax and for filing objections within the time granted.

Ratio Decidendi: Under Section 169 of the GST Act, making a notice, order or communication available on the common portal is itself valid service and is complete on entry into the portal, without requiring an additional notification or proof of actual retrieval by the taxpayer.

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