HC held that service of notice/order via common portal is valid ...

Electronic Service via Common Portal Legally Valid Under GST Act, Section 169(1)(d) Enables Direct Digital Notification Without Additional Requirements

April 24, 2025

Case Laws GST HC

HC held that service of notice/order via common portal is valid under GST Act. Section 169(1)(d) independently provides for electronic service through common portal, without requiring additional notification under Section 146. The statutory provision explicitly enables serving decisions, orders, summons, and notices electronically. The petitioner's contention challenging portal-based service was rejected. The court set aside impugned orders, directing petitioner to deposit 25% of disputed taxes within four weeks. The judgment affirms the legal validity of electronic service mechanisms in GST proceedings.

View Source

← Previous

HC held that service of notice/order via common portal is valid ...

Electronic Service via Common Portal Legally Valid Under GST Act, Section 169(1)(d) Enables Direct Digital Notification Without Additional Requirements

April 24, 2025

Case Laws GST HC

You may also like:

Common Goods and Services Tax Electronic Portal - www.gst.gov.in - Notification

HC affirmed ITAT's order regarding service of notice through electronic portal. The court held that uploading notice on ITBA portal without explicit consent or actual...

HC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST...

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

Transitional Credit (ITC) - Permission for re-opening the common portal so as to enable the petitioner to submit the Form GST TRAN-1 electronically or to permit the...

Opening of the GST Common Portal so as to enable the petitioner to claim the benefit of the input credit - A mandamus is issued directing the GST Council to consider the...

Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the...

Notifying common GST portal and e-way bill website.

Extension of time period for filing of GST Tran-1 - High court direct to open portal of petitioner before 31.03.2019 or process the GST TRAN-1 manually

Input tax credit - shifting to GST regime - transitional credit - The respondents (Govt) are directed to either open the online portal so as to enable the petitioner to...

Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again...

CENVAT Credit - after filing the the TRAN-1 Form online, the Petitioner noticed that the electronic account ledger did not reflect the entire amount of credit -...

Filing of form GST TRAN-1 - transitional credit - The petitioner is entitled to get one more chance to submit the declaration in Form GST TRAN-1 as the petitioner could...

GST TRAN-1 - The present writ petition is disposed of with the direction to the respondents to permit the petitioner to submit offline GST TRAN-1 form, subject to...

The HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex precedent, the Court found that notices uploaded under...

Quick Updates: