GST notice service through the common portal is valid when it follows a prescribed statutory mode.

Service of notice under GST may be validly effected by making it available on the common portal, as section 169 permits multiple statutory modes of service, including portal upload. Where notice is served through a prescribed mode, it constitutes sufficient notice for initiating or continuing proceedings, and a challenge based on alleged non-service or breach of natural justice will not succeed if such service is established. The note also records that the validity of portal service had already been affirmed by a Division Bench.

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Issues: Whether service of notice by uploading it on the common portal under the GST law constituted valid service, and whether the assessment order passed after such service could be interfered with for breach of natural justice.

Analysis: Section 169 of the GST recognizes multiple modes of service of notice, including making the notice available on the common portal under clause (d). Where service is effected through one of the statutorily prescribed modes, it amounts to sufficient notice for initiating or continuing proceedings. The validity of portal service had already been affirmed by a Division Bench.

Conclusion: Portal service was held to be valid and sufficient. The challenge to the order on the ground of non-service of notice failed.

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