Upload of the GST notice and adjudication order on the common...

Upload of the GST notice and adjudication order on the common portal constituted valid service under the statutory scheme; the HC rejected the claim that physical or postal service was additionally required. The petitioner had admitted that the notice was uploaded and did not place material particulars showing the actual date of knowledge, while the record also showed prior participation in the proceedings. On that basis, the plea of complete ignorance was not accepted, and the petitioner failed to justify bypassing the statutory remedy after expiry of the appellate period. The writ challenge to the GST demand was therefore dismissed as lacking merit.