GST Notice on Portal Not a Valid Service: Know Your Rights
If you’ve received a GST demand notice that was only uploaded to the portal and not directly communicated to you—here’s why it may not be legally valid. The Delhi High Court and other rulings have reaffirmed that “GST notice on portal” alone is not a valid mode of service under the CGST Act, 2017.
This blog breaks it down in simple terms—so taxpayers and consultants can take the right steps.
Legal Framework for Serving GST Notices
Section 169 of the Central Goods and Services Tax (CGST) Act, 2017 lays down valid modes of service for GST-related communications, including:
- By hand (direct delivery)
- By registered/speed post or courier
- By email
- On common GST portal
- Publication in newspaper (in some cases)
👉 But here’s the catch: Simply uploading a notice on the portal is not sufficient unless other modes are tried or failed.
Key Case Law: Delhi HC’s Verdict
Case: Alkem Laboratories Ltd. vs. Union of India (2024)
- The Delhi High Court held that uploading a show-cause notice (SCN) only on the portal—without email or physical delivery—violated principles of natural justice.
- The petitioner didn’t know of the SCN until the order was passed.
- Court quashed the demand order and asked authorities to re-initiate proceedings with proper service.
🔗 Read the judgment (external link to official legal summary)
What Counts as Valid Service Under GST?
| Mode of Communication | Valid Under Section 169? | Notes |
|---|---|---|
| Physical delivery | ✅ Yes | Must be acknowledged |
| Email (registered ID) | ✅ Yes | Must match GST registration data |
| Portal upload only | ❌ No (alone) | Not valid if not accompanied |
| Newspaper publication | ✅ Yes (only in rare cases) | Must be justified under Rule 142 |
CBIC Clarification & GST Rules
While CBIC hasn’t issued a direct circular on this, courts have consistently interpreted Rule 142 and Section 169 to mean that reasonable steps must be taken to inform the taxpayer. Mere portal uploads won’t suffice unless the taxpayer acknowledges them.
Expert Tip: Don’t Ignore Emails or SMS Alerts
“Always update your GST profile with valid email and mobile. Notices are often sent to these, and courts treat that as valid communication.”
— CA S. Ramesh, GST Consultant
What to Do If You Discover a Late Notice?
- Check your GST dashboard regularly
- If you missed a notice that wasn’t emailed or delivered:
- File a representation citing lack of valid service
- Refer to Section 169(1)(d) and case laws
- File a Writ Petition in High Court if unjustified orders are passed
FAQs
Q1: Is uploading SCN on the GST portal alone legal service?
A: No. Courts have held it must be communicated via email or post as well.
Q2: What if I missed a portal notice and the department passed an order?
A: You can approach High Court under Article 226 to challenge the order based on improper service.
Q3: How often should I check my GST dashboard?
A: At least once a week, and after any major filing deadline.
Summary
GST notices uploaded only on the portal are not valid unless also communicated by email or post. As per Delhi High Court and Section 169 of the CGST Act, taxpayers must be directly informed. Demand orders based on improper service can be challenged in court.
Final Words
A GST notice on portal doesn’t always mean you’ve been legally served. If you’ve missed a communication due to lack of email or physical delivery, you have the right to challenge the notice or order. At Efiletax, we help you fight such procedural lapses with expert tax representation.