Kerala High Court Upholds Portal Upload as Valid GST Notice Service

T.K Navas Vs Commissioner of Goods And Service Taxes Department (Kerala High Court) The Kerala High Court dismissed a writ petition challenging an order passed under Section 73 of the SGST/CGST Act, 2017 on the ground of alleged improper service of notice. The petitioner contended that although the notice was uploaded on the GST portal, it was not served through the modes prescribed under Section 169(1)(a), (b), or (c), and therefore the consequential order violated principles of natural justice. The Court examined Section 169 of the Act, which provides multiple alternative modes of service, i...