The Allahabad High Court has delivered an important ruling clarifying the manner in which GST notices and adjudication orders must be communicated to taxpayers. The Court observed that mere uploading of notices or orders on the GST portal cannot, by itself, be treated as valid communication in every case, particularly where such upload results in denial of a real opportunity of hearing or appeal.
The Court examined the interplay between Section 107, which governs appeals, and Section 169 of the CGST Act, which prescribes various modes of service of notices and orders. It emphasised that the purpose of service is not limited to technical compliance, but to ensure that the taxpayer is made effectively aware of the proceedings so that statutory remedies can be exercised in a timely manner.
The ruling is especially relevant in cases where ex-parte orders are passed and taxpayers come to know of such orders only at the stage of recovery, by which time the statutory period for filing appeal has already expired. The Court noted that in the GST framework, appellate authorities have limited powers to condone delay, making proper and effective communication of orders crucial.
This decision is expected to have a significant impact on GST litigation, particularly in matters involving disputes over service of notices, limitation for filing appeals, and validity of ex-parte adjudication orders.