“View Additional Notices and Orders” in GST Portal does not Constitute valid service of notice as Per S. 69(1)(d)

The Calcutta High Court ruled that viewing additional notices and orders on the GST portal does not equate to valid service of notice under Section 169(1)(d) of the CGST Act. The case involved a challenge by an assessee who claimed they were unaware of a demand notice as it was only uploaded to the GST portal and not served directly. The court emphasized that for a notice to be validly served, it must comply with the specific modes prescribed under the CGST Act, which include direct communication methods such as email or physical delivery. The ruling underscores the importance of following statutory procedures for notice service to ensure fair legal processes.