GST notice service and limitation upheld where portal availability and suppression justified best judgment assessment and extended time.

Portal availability of a show cause notice was treated as valid service where the taxpayer's own admission showed the notice could be accessed through the official GST portal and no response was filed, leading to best judgment assessment. The challenge on non-service therefore failed. On limitation, the Court held that underreported tax with knowledge of the applicable rate amounted to suppression, bringing the case within the extended period under Section 74(1) of the CGST Act, and it also relied on the extension of time for annual returns by Notification No. 6/2020 dated 03.02.2020. The writ challenge to the order-in-original was thus not entertained.

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Issues: (i) Whether the challenge to the order-in-original could succeed on the ground of non-service of the show cause notice. (ii) Whether the proceedings and the order-in-original were barred by limitation under the Goods and Services Tax law.

Issue (i): Whether the challenge to the order-in-original could succeed on the ground of non-service of the show cause notice.

Analysis: The petitioners' own admission showed that the notice was available on the official portal when the matter was checked through the tax consultant after the garnishee notice was issued. The failure to respond to the notice led to best judgment assessment, and service was treated as duly effected in the manner contemplated by the statute.

Conclusion: The plea of -service of the show cause notice was rejected and is against the petitioners.

Issue (ii): Whether the proceedings and the order-in-original were barred by limitation under the Goods and Services Tax law.

Analysis: The Court accepted that the petitioners had paid lesser tax despite being aware of the applicable rate, amounting to suppression so as to attract the extended period under Section 74(1) of the Central Goods and Services Tax Act, 2017. It also relied on the extension of time for annual returns by Notification No. 6/2020 dated 03.02.2020, which kept the impugned order within time.

Conclusion: The limitation challenge failed and is against the petitioners.

Final Conclusion: No ground was made out to interfere with the order-in-original, and the writ petition was dismissed.

Ratio Decidendi: Where the record shows portal availability of the notice and the taxpayer's conduct attracts suppression, the Court may uphold deemed service, apply the extended limitation under the GST framework, and refuse writ interference with the assessment order.

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