GST Order Upload on Portal Is Valid Service Under Section 169, Rules Calcutta HC
By Author / July 11, 2025
Category: Calcutta HC | GST Judgement
The Calcutta High Court has ruled that uploading an order on the GST portal qualifies as valid service under Section 169(1)(d) of the CGST/WBGST Act. The Court also noted that the appellate authority improperly dismissed an appeal, ignoring the petitioner’s request for condonation of delay despite relevant judicial precedents.
⚖️ Case Summary
Case Title: Carry Co, Prop: Mr. Kajal Kumar Garai v. Union of India & Others
Case Number: WPA 2774 of 2025
Judgment Date: June 09, 2025
🧾 Background of the Case
Carry Co, the petitioner, challenged an order dated December 24, 2024, passed by the appellate authority under Section 107 of the CGST/WBGST Act. The authority dismissed the appeal as time-barred.
The petitioner argued that the original order, dated December 28, 2023, had not been served through the recognized methods under Section 169(1)(a) to (c). Instead, the authorities uploaded it directly to the GST portal, relying on clause (d). According to the petitioner, this method of service was invalid unless the earlier modes had been attempted first.
Additionally, the petitioner stated that the condonation application was wrongly ignored by the appellate authority.
⚔️ Arguments from Both Sides
🟢 Petitioner’s Position:
- Service under Section 169(1)(d) could not substitute for earlier methods under clauses (a) to (c) unless those options were exhausted.
- The appellate authority failed to consider the request for condonation of delay, despite established case laws.
🔴 Government’s Response:
- Service through portal upload is valid and authorized by law under Section 169(1)(d).
- There was no flaw in the procedure, as the petitioner had full access to the order via the portal.
❓ Key Legal Question
Does service of an order by uploading it on the GST portal, without attempting service through clauses (a) to (c), qualify as valid service under Section 169(1)?
🧑⚖️ Court’s Observation and Judgment
The Calcutta High Court answered affirmatively and offered the following reasoning:
- The petitioner participated in earlier proceedings, showing awareness of the order.
- Section 169(1) allows service through any listed method, not necessarily in order. Only clause (f) requires proof that other modes were impractical.
- The Court rejected reliance on N. Traders v. Deputy State Tax Officer, as Section 169 clearly validates service via portal upload.
- It emphasized that the appellate authority had a duty to consider the condonation application, especially in light of rulings like K. Chakraborty & Ors. v. Union of India.
✅ Final Verdict:
The Court set aside the rejection order dated December 24, 2024, and reinstated the petitioner’s appeal.
📌 Conclusion
This ruling confirms that GST order uploads on the portal are legally valid under Section 169(1)(d). It also highlights the responsibility of appellate authorities to fairly review delay condonation applications instead of rejecting them mechanically.
