P. B. Bajanthri, J.—In the instant writ petition, petitioner has sought for the following relief(s):—

“(i) the order dated 19.04.2024 and also the summary of order (as contained in Annexure- P3 series) passed by the respondent no. 4 under Section 73(9) of the Act charging tax, interest and imposing penalty for the Financial Year 2018-19 beyond the time limit set out in Section 73(10) of the Act be set-aside and quashed.

(ii) the order dated 19.04.2024 and also the summary of order (as contained in Annexure-P3 series) passed by the respondent no. 4 under Section 73(9) of the Act charging tax, interest and imposing penalty for the Financial Year 2018-19 in view of payment of the admitted tax as per returns in Form GSTR 3B duly reflected therein month-wise be set aside and quashed.

(iii) the order dated 19.04.2024 and also the summary of order (as contained in Annexure -P3 series) passed by the respondent no. 4 under Section 73(9) of the Act charging tax interest and imposing penalty for the Financial Year 2018-19 in derogation of the circular issued by the Central Board of Indirect Taxes and Customs directing service of summary of notice and summary of orders electronically on the portal by the proper officer render the order invalid?

(iv) for granting any other relief(s) to which the petitioner is otherwise found entitled to.”

2. The petitioner in para 28 stated that he has no efficacious alternative remedy than to move this Hon’ble Court for the relief sought. In support of the same, he is relying on Annexure-P/2 Instruction No. 04/2023-GST, para 3 to the extent that notice was not uploaded in electronic mode on the portal in FORM GST DRC-07 under Rule 142(1) (a) of CGST Rules, 2017. He is also relying on Section 75(4) of GST Act, 2017 to the extent that petitioner has not been provided an opportunity. On the other hand, in the impugned order dated 19.04.2024, portion of the para 7 it is stated as under:—

“PERSONAL HEARING

An opportunity of personal hearing against the instant Demand cum Show Cause Notice (DRC-01) was granted to the notice on 07.02.2024, 12.02.2024 and 16.02.2024. However, no one appeared for personal hearing.”

3. The aforementioned material is not disputed by the petitioner. Merely, non-uploading of notice in portal would not vitiate impugned order. In view of the fact that petitioner was provided personal hearing before the concerned authority as is evident from portion of the para 7 of the impugned order cited (supra). Therefore, we have to draw inference that petitioner has waived his right under Instruction No. 04/2023-GST dated 23.11.2023 (Para 3) read with Section 75(4) of GST Act, 2017 by implication, waived the requirement of uploading of notice electronically on the portal. At this distant of time, it is not appropriate to examine portion of Annexure-P/2 read with Section 75(4) of GST Act, 2017. That apart Section 169 of CGST Act, 2017 reads as under:—

“169. Service of notice in certain circumstances.—(1) Any decision, order,summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely: —

(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or

(b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or

(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or

(d) by making it available on the common portal; or

(e) by publication in a newspaper circulating in the l