Valid GST service through portal upload upheld; physical postal service was not mandatory once statutory mode was used.

Uploading a cancellation notice and order on the GST portal constitutes valid service where the statute permits service through prescribed modes under section 169 of the CGST Act. Physical despatch by post is not mandatory once statutory service is duly effected, and a petitioner's failure to access the portal does not invalidate service. The Kerala HC therefore found no ground to interfere with the notice and cancellation order and rejected the petition.

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Issues: Whether the cancellation notice and order were liable to be interfered with on the ground that they were not physically served on the petitioner, and whether uploading them on the portal constituted valid service under the Act.

Analysis: Section 169 of the Central Goods and Services Tax Act, 2017 permits service of notices and orders through multiple statutory modes, including uploading on the portal. Once service is effected in the manner prescribed by the statute, physical despatch by post is not a mandatory requirement. The petitioner's non-access of the portal did not invalidate service when the statutory mode was duly adopted.

Conclusion: The impugned notice and cancellation order were validly served under the Act, and no interference was warranted. The petition was rejected.

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