A) Back ground
Self-assessment is the fundamental provision under GST Law, erstwhile indirect tax law as well as Income tax law. However due to the complex tax structure and Tax provision (Both direct and indirect Tax) provides the independent assessment by the tax authorities. Separate sets of provisions related to assessment and reassessment, appeal, revisionary mechanism is part of Tax Status. As like erstwhile Indirect tax laws, same is enacted in GST. Same time equal importance is also given to the communication with the taxpayer for intimation, Notice, summon, order, and other communication.
In the framework of GST law, the effectiveness of tax administration hinges not only on the provisions of law but also on how those provisions are communicated to taxpayers. Section 169 of the Central Goods and Services Tax Act, 2017, Specifically prescribes the legally recognized modes for service of notices, orders, decisions, and other communications under the Act. This section ensures that such service is done in a manner that is both traceable and legally sound, thereby safeguarding the rights of taxpayers while enabling authorities to enforce compliance. Understanding the modes and implications of service under this section is vital for both businesses and tax professionals navigating the procedural aspects of GST.
B) Importance of Service of Notice, Summon, order under GST.
At this point we can differentiate the Direct Tax (income tax) with GST and other Indirect tax law, as Income tax Provisions are primarily concerned with issuance of the notices, whereas Indirect tax requires service (receipt by the recipient). Therefore, receipt of the notice by the taxpayer has also equal importance under GST.
Service of notice is the foundation of any adjudication or enforcement action. As it forms part of principle of Natural justices. And this principle is validly upheld in various judgment by Supreme courts and Various High Courts. A proceeding (e.g., assessment, demand, penalty, cancellation, recovery) initiated without proper service may be challenged as void ab initio due to breach of natural justice.
As like other provision under the GST, assessment proceedings are also time bound and therefore to built the foundation for assessment and related proceedings, adherence to the statutorily set time line is very much needed.
If service of notice is invalid the proceedings would be non est and the question of orders of adjudication being barred by limitation would arise. Proper and timely service of notices under GST is not merely procedural, but a substantive safeguard that upholds taxpayer rights and ensures lawful administration. Both taxpayers and authorities must adhere to the prescribed methods to avoid legal disputes, safeguard timelines, and uphold transparency in tax governance.
C) Various modes prescribed under the GST law.
Section 169 of CGST Act 2017, and similar provision of Section 169 MGST Act 2017 provide the x modes for service of Notice. And the same are summaries as below,
1.Personal Delivery: – Directly to the addressee or his authorized persons such as manager, advocate, tax practitioner, or adult family member.
2. Post or Courier: – Through registered/speed post or courier with acknowledgment due to the last known address. and it will be deemed to be delivered as per the normal / standard time of the registered/speed post or courier, unless otherwise proved.
3. Email: – Sent to the registered e-mail address provided during registration or updated later.
4. Common Portal: – By making the communication available on the GST common portal.
5. Newspaper Publication: – Published in a newspaper circulating in the person’s last known locality, and the date of such publication shall be the date of service of Notice.
6. Affixing Notice: – If other methods fail, affixed at the last known address or on the notice board of the concerned authority, and the date of such affixing shall be the date of service of Notice.
Here it is important to note that, for issuance of Various notice under GST, rule 142, requires
- Issuance of Summery of Notice (DRC 01) in case notices are issued in pursuance to Section 52 (Supply of Goods/ Services through E-commerce operator) , Section 73(Show cause notice for non-fraud cases), Section 74 (Show cause notice for fraud cases), Section 74A (Show cause notice for non-fraud / Fraud cases), section 76 (Tax collected but not paid) or section 122 (penalties for certain offences) or section 123 (Penalty for failure to furnish information return.) or section 124 (Fine for failure to furnish statistics.) or section 125 (General Penalty)or section 127 (Penalty for specific offices) or section 129 (Penalty for E-way Bill related offences) or section 130 (Confiscation of goods).
- Statement of Notice under section 73(3) or section 74(3) or section 74A(3) along with summery of amount payable.
While providing issuance of Summery of notice and Statement of Notice, no reference has been taken to Section 169. Rather it refers to Common portal only. And it contradicts with its own provisions.
D) Whether GST Portal statutorily enabled for service of Notice.
For Service Notices, order, summon etc, Section 169(d) facilitates to serve it from common portal, and for the “Common Portal” would mean in terms of the definition in sub-section (26) to Section 2 of the GST Act, common portal “referred” to in Section 146 of the GST Act.
As per Section 146, of CGST Act, The Government may, on the recommendation of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed.
Vide Notification 09/2018 of central Tax dated, 23 Jan 2018, Central Government notified www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number G.S.R. 925 (E), dated the 13th December, 2019, all functions provided under the Central Goods and Services Tax Rules, 2017 and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.
So the “Common portal” know as www.gst.gov.in has enabled with limited functionality as on the date and no specific notification has been issued in this regards. Though the issue of “lacking of empowerment of GSTN portal” recently in case of Poomika Infra Developers (W.P. Nos. 33562) Madras High Court, validated the service of notice on Common portal is as per legal provision. While discussing on this issue, court held that,
Reliance on Rule 142 of the GST Rules was made to submit that in terms of the above Rules, what is contemplated is only service of summary of notice/order, summons or other communications in the common portal and thus service of detailed notice/order, summons or other communications by making available in the common portal is impermissible. The above contention is liable to be rejected inasmuch is it is contrary to the plain language of Section 169 of the Act which provides that notice/orders, summons or other communications shall be served by making available the same in “common portal”. The above construction is also contrary to settled position that in case of conflict between the enabling Act and a rule or any other delegated legislation, the former shall prevail and the delegated legislation has to be read and construed consistent with the enabling Act. As discussed above Section 169 of the GST Act, is a standalone independent provision and cannot be controlled by Section 146 of the Act or any Rules.
However, due to lack of proper reasoning, this may get challenged in future or contrary decision may be pronounced.
E) Apart from the legal provisions as discussed above for service of Notices, there are various juris-prudence settled by Various High Court as well as Supreme court, for service of notice. some of the relevant judgments are summarized as below,
- The effect of the absence of the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Therefore the order passed without signature is liable to Set Aside held in case of Paramount Footwear Vs Assistant Commissioner and Others in W P No 30400 of 2024 by AP High Court and similar view was taken in case of
A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023,
M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023
M/s. SRS Traders Vs The. Assistant Commissioner ST & ors, in W.P.No.5238 of 2024.
Bigleap Technologies and Solutions Private Limited vs State of Telangana, W P No. 21101 of 2024
- Section 169 mandates a notice in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the portal/ newspaper through the concerned officials. Therefore, notices/ orders uploaded in the web portal and not by any other modes as prescribed under Section 169 of the Act, is liable to Set aside, held in case of Sahul Hameed vs The Commercial Tax Officer P.(MD).No. 26481 of 2024 by Madras High Court.
- In case of Tvl Vels Film International Vs Deputy Commercial Tax Officer (ST) P.No. 20509 of 2025 Madra High Court held that, No doubt, sending notice by uploading in GST Portal is a sufficient service, but, the Officer who finds no response from the petitioner to the show cause notices should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the Central Goods and Service Tax Act, 2017 (for brevity, “CGST Act”) which are also the valid mode of service under the said Act, otherwise, the service of notice will not be deemed to be an effective service, rather, it would only fulfilling the empty formalities. Therefore, court opined that order suffers from violation of principles of natural justice hence set aside the order.
F) Conclusion :
As the GST law is evolving through the challenges and shortcoming. The basic purpose of Introduction of GST is yet to be resolved. Interpretational issues for GST are started now but ending at High courts and Supreme court only. Every issue cannot be taken at that level. As the law cannot provide the legal solution of Practical problems, everyone needs to find the practical solution at the day end.
Considering the issue for valid service of Notice, most effective solutions lies in regularly monitor the GST portal and Mail id. The introduction of a mandatory “notice check” as part of the regular filing process could ensure that taxpayers are prompted to review the portal before submitting their returns.
As we have seen from recent case laws, the courts have taken differing views on the sufficiency of notice service via the portal. This inconsistency highlights the need for clearer guidance and perhaps even amendments to the law or rules to address these emerging issues. Taxpayers must be proactive in ensuring they are compliant, but at the same time, the authorities must ensure that notices are served through reliable and diverse channels to prevent unjust consequences.
Author Bio
The article has drawn attention towards the conflicting language between the Act & rule which has reached to the court. Also its worth to know that uploading Notice at the Portal is a mere formality, officer must take more initiative to send notices by other modes.