Common portal service of GST notice is valid and sufficient for proceedings under Section 73.

Service of notice under the GST law may be effected by making the notice available on the common portal, and Section 169 recognises this as a prescribed mode of service. Where notice is served through that statutory portal mechanism, service is sufficient for initiating or continuing proceedings under Section 73. A challenge based on alleged non-service by other means did not succeed because portal service satisfied the legal requirement, and the writ petition was not entertained.

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Issues: Whether service of notice by making it available on the common portal under the GST law constitutes valid service for proceedings under Section 73.

Analysis: The statutory scheme under Section 169 recognises multiple modes of service, including service by making the notice available on the common portal under clause (d). Where notice is effectively served through one of the prescribed modes, the service is sufficient for initiating or continuing proceedings. The challenge based on alleged non-service otherwise did not prevail in view of the statutory mode of portal service.

Conclusion: Service of notice through the common portal is valid and sufficient. The writ petition was not entertained.

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