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 State Tax Officer defended the service method, citing Section 169(1)(d), which allows orders to be made available on the common portal as a valid means of service. The court examined the statutory language and concluded that the methods of service listed in Section 169 are alternative rather than mandatory in conjunction. Since the order was uploaded on the common portal on the same day, the court held that the tax demand was properly served.

The petitioner also attempted to file an appeal under Section 107 of the TN-GST Act but faced procedural hurdles, including the statutory limitation period and the pre-deposit requirement. The court noted that if the petitioner could satisfy the appellate authority regarding these conditions, the appeal could be considered on its merits. However, in the absence of any material supporting the petitioner’s claims, the court found no reason to interfere with the tax demand order. Consequently, the writ petition was dismissed, affirming the validity of e-service of tax orders through the GST portal.