GST Portal Upload Constitutes Valid Service of Order/Notice: Calcutta HC

Carry Co Vs Union of India & ors. (Calcutta High Court) Service of notice or order by portal is a sufficient compliance under section 169 of CGST Act: Calcutta HC  The Calcutta High Court, in the case of Carry Co, Prop: Mr. Kajal Kumar Garai v. Union of India & Ors., ruled on June 9, 2025, that uploading an order on the GST portal constitutes valid service under Section 169(1)(d) of the CGST/WBGST Act. The petitioner, Carry Co, challenged an appellate authority’s decision to reject their appeal as time-barred, arguing that the original order had not been served via conventional...