T.K NAVAS v. COMMISSIONER OF GOODS AND SERVICE TAXES DEPARTMENT & ORS.

Introduction

This judgment reaffirms that uploading a notice on the GST common portal constitutes a valid mode of service under Section 169(1)(d) of the CGST Act. The Kerala High Court held that the statute provides multiple independent modes of service, and compliance with any one of them is sufficient. Accordingly, an assessment order cannot be challenged merely because the notice was not served physically or by post when it had been duly uploaded on the GST portal.

Background of the Case

The petitioner challenged an assessment order (Ext. P5) passed under Section 73 of the CGST/SGST Act, 2017.