GST Orders Served via Portal Valid; Section 169(1)(d) Methods Are Alternative, Not mandatory in conjunction

New Grace Automech Products Pvt. Ltd. Vs State Tax Officer (Madras High Court) In the case of New Grace Automech Products Pvt. Ltd. vs. State Tax Officer, the petitioner challenged a tax demand order under the Tamil Nadu Goods and Services Tax (TN-GST) Act, 2017. The primary contention was that the order, dated February 7, 2022, was not served as per Section 169(1)(b) of the Act, which requires service through registered post, speed post, or courier with acknowledgment due. The petitioner argued that the order was not properly communicated, thereby affecting their right to appeal. However, the...