Uploading Summary of SCN on GST Portal Solely Not Fulfills S. 169: Patna HC Sets aside Order

The Patna High Court has issued a significant ruling emphasizing the necessity of effective communication in tax proceedings, holding that merely uploading a Goods and Services Tax (GST) show-cause notice on the common portal does not constitute proper service under Section 169 of the CGST Act. The court set aside an order, underscoring that the modes of service prescribed in Section 169 are mutually exclusive and do not automatically deem a notice served if it's only uploaded without ensuring physical receipt. This judgment reinforces the principle of natural justice, highlighting that taxpayers must receive actual notice of proceedings against them to enable them to respond adequately and ensure procedural fairness in GST assessments.