GST portal service upheld as valid, and writ relief declined where statutory appeal was not properly pursued.

Electronic service of GST notices and demand orders through the common portal was treated as valid service under the GST Act, and the petitioner's claim of no physical service did not justify writ interference. The petitioner admitted portal upload, but did not plead material particulars on the date of knowledge or any diligent steps taken to pursue the statutory appeal. Record of participation in adjudication further undermined the plea of complete non-knowledge. On these facts, objections based on alternate service, natural justice, and limitation did not warrant bypassing the appellate remedy under Section 107 or invoking writ jurisdiction; the writ petition was not maintainable.

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Issues: Whether the writ petition was maintainable against GST demand orders where the notices and orders were uploaded on the GST portal, the petitioner claimed lack of physical service and knowledge, and the statutory appellate remedy under Section 107 had allegedly become time-barred.

Analysis: The petitioner admitted that the notice was uploaded in the GST portal, and the pleadings did not disclose any material particulars as to the date of knowledge or any diligent effort to pursue the statutory remedy. Service by electronic mode through the common portal was treated as valid compliance under Section 169 of the GST Act. The record also indicated participation in the adjudication process, which undermined the plea of complete non-knowledge. In these circumstances, the objection based on alternate modes of service, natural justice, and limitation did not justify bypassing the appellate forum or invoking extraordinary writ jurisdiction.

Conclusion: The writ petition was not maintainable and no interference was warranted with the impugned GST demand orders.

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