Telangana HC says GST portal upload counts as valid service
In short
The Telangana High Court said GST notices and orders uploaded on the common portal count as valid service under Section 169(1)(d). It applied even when physical delivery at a changed address was disputed.
What the reporting says
The Telangana High Court held that uploading GST notices and orders on the common portal constitutes valid service under Section 169(1)(d), even where physical service at a revised address is disputed. The ruling supports the tax department’s use of the portal as a legally recognised service channel.
Why it matters
The Telangana High Court ruled that uploading GST notices and orders on the common portal is a legally recognised mode of service under Section 169(1)(d), even where physical service at a revised address is disputed. The decision strengthens the department’s ability to rely on portal-based communication in GST matters and may affect taxpayers contesting service of notices or orders.