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Informative

Allahabad HC Upholds validity of GST Notice uploaded in Common Portal u/s 169 (1)(d) of CGST Act,...

Update / Judgement Date

24 Jul 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Corporate ComplianceGST

The Allahabad High Court upheld the "validity of a GST notice uploaded in the common portal under Section 169(1)(d) of the CGST Act," dismissing a petition challenging it. The court affirmed that uploading a notice on the common portal constitutes valid service under the specified section of the CGST Act. This ruling clarifies and reinforces the legal position regarding electronic communication of tax notices, emphasizing that taxpayers are expected to regularly check the common portal for official communications, thereby streamlining digital tax administration.