Any one of modes u/s 169(1) of CGST Act is valid for proper service of notice: Kerala HC Dismisses Petition [Read Order]

The Kerala High Court, in its recent ruling, held that any one of the modes under section 169(1) of Central Goods and Service Tax (CGST) Act, 2017, is valid for proper service of notice and dismissed the petition by holding that the service of notice by making it available on the portal, would be sufficient.

T K Navas,the petitioner is aggrieved by the order, issued by the 3rd respondent under Section 73 of the SGST/CGST Act, 2017. According to the petitioner, the aforesaid order was passed without proper notice to the petitioner. The Counsel for the petitioner contended that, even though the notice to the petitioner was uploaded in the portal, the same was not served upon the petitioner, in any of the methods contemplated under Section 169(1) (a), (b) and (c) of the SGST/CGST Act and therefore, the fact that the notice was uploaded in the portal by itself cannot be treated as a proper service of notice.

Therefore, the Counsel for the petitioner contends that, the order has to be interfered with for violation of principles of natural justice.

The bench observed that Section 169 of the SGST/CGST Act, contemplates various methods for the same. Section169(1)(d) contemplates for service of notice by way of making it available in the common portal. Since the statute recognizes any one of the modes as referred to in Section169(1) as the proper service of notice, the effective service through any one of the modes would amount to sufficient notice for initiating or continuing proceedings under the Act.

The issue raised by the petitioner has been decided by a Division Bench of this Court in Sunil Kumar K. v. The State Tax Officer -I, Kottarakkara, wherein, it was held that, the service of notice by making it available on the portal, would be sufficient.

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A single bench of Justice Ziyad Rahman A.A. refused to entertain the writ petition and accordingly, it is dismissed without prejudice to the right of the petitioner to invoke statutory remedies, if any.

Sri.Moosa E.S. appeared for the petitioner and Smt.Jasmin M.M. appeared for the respondents.

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