GST Notice upload on Common Portal constitutes valid service

Radha Industries Vs Deputy Commissioner (Allahabad High Court) The Allahabad High Court has dismissed a petition filed by Radha Industries, affirming that a GST notice uploaded to the common portal constitutes a valid mode of service. The petitioner had challenged a final order passed under Section 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017. The primary argument presented by the petitioner’s counsel was that service of the notice was improper under Section 169 of the CGST Act. While acknowledging that the notice was uploaded to the common portal—a mode of service presc...