Service of Notice by Making It Available on GST Portal Is Sufficient | HC

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  • Last Updated on 27 June, 2025

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GST portal notice service

Case Details: T.K Navas. v. Commissioner of Goods and Service Taxes - [2025] 175 taxmann.com 612 (Kerala)

Judiciary and Counsel Details

  • Ziad Rahman A.A., J.
  • Moosa E.S., Adv. for the Petitioner.
  • P.R. Sreejith, Adv. (SC) & Smt. Arun Ajay Shankar, Adv. (G.P) for the Respondent.

Facts of the Case

The petitioner challenging an order passed under Section 73 of the CGST/SGST Act, 2017. The petitioner contended that the impugned order was issued without proper service of notice. Although the notice was uploaded on the GST portal, the petitioner argued that it was not served through any of the methods specified under clauses (a), (b), or (c) of Section 169(1) of the Act. Based on this, the petitioner alleged that there was a violation of the principles of natural justice, and that the order was liable to be set aside.

High Court Held

The High Court observed that Section 169(1)(d) of the CGST/SGST Act clearly provides that making a notice available on the common portal constitutes valid service. The Court further relied on a precedent—Sunil Kumar K v. State Tax Officer-I, Kottarakkara [2024] 165 taxmann.com 657 (Kerala), where a Division Bench had held that service of notice through the portal is sufficient for the purposes of initiating or continuing proceedings under the Act.

Therefore, the Court held that there was no violation of principles of natural justice and that the service of notice in the present case was legally sufficient. Accordingly, the writ petition was dismissed, though the Court clarified that this would not prejudice the petitioner’s right to pursue any other statutory remedy available under the law.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied