Due service of GST notices defeated writ relief and a request to file an appeal beyond limitation.

Due service of GST notices and the impugned demand order was found where they were sent to the taxpayer's registered e-mail address, and the taxpayer admitted that a chartered accountant handled the account. The record showed prior intimation, no reply to the show cause notice, further opportunities to respond, and no payment. In these circumstances, the HC held that no exceptional ground existed for writ interference under Article 226, and it declined to intervene on the plea that the notices were not brought to the taxpayer's knowledge or that portal upload alone justified relief. The taxpayer was therefore not entitled to be permitted to file an appeal beyond limitation in writ proceedings.

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Issues: Whether the writ court should interfere with the tax demand order and permit the petitioner to pursue an appeal beyond limitation on the plea that the show cause notices and order were not brought to its knowledge.

Analysis: The notices and the impugned order were sent to the e-mail address furnished by the petitioner to the Department, and the petitioner admitted that the account handling was with its chartered accountant. The order also recorded issuance of the initial intimation, absence of reply, issuance of the show cause notice, grant of further opportunities, and failure to respond or deposit the amount. In these circumstances, the Court held that due service had been effected and that no exceptional ground existed for exercise of writ jurisdiction under Article 226 of the Constitution of India. The plea that the documents were also uploaded on the GST portal was not accepted as a basis for interference.

Conclusion: The petitioner was not entitled to writ interference or to the relief of being permitted to file an appeal by the High Court in these proceedings.

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