GST Notice Service Via Upload on Portal is Valid: Kerala HC

T K Navas Vs Commissioner of Goods And Service Taxes (Kerala High Court) Kerala High Court has dismissed a writ petition filed by T K Navas, who challenged an order issued under Section 73 of the SGST/CGST Act, 2017. The petitioner argued that the order was passed without proper notice, contending that simply uploading the notice to the common GST portal was insufficient, and service should have occurred via methods outlined in Section 169(1)(a), (b), or (c) of the Act. However, the High Court clarified that Section 169(1) of the SGST/CGST Act contemplates various methods for serving notice, e...