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PIYUSH AGRAWAL
Baghel Trading Co – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Ms. Vedika Nath, learned counsel for the petitioner and learned ACSC for State - respondents.
2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023.
3. The instant writ petition has been filed challenging the orders dated 19.8.2023 and 23.10.2021.
4. Learned counsel for the petitioner submits that the impugned order was neither communicated, nor served upon the petitioner. She further submits that the respondent no. 2 has failed to appreciate the word "communicated" used in section 107 of the GST Act in contrast to the word "served" used in section 169 of the GST Act. Therefore, the order dated 23.10.2021 may have been served by making it available on the portal as provided under section 169 of the GST Act, but the same will not amount to communication of the order as the order can be said to be communicated only when the person concerned comes to know about the same. He further submits that sub-section (1) of section 169 of the GST Act pro
Effective communication of orders under the GST Act requires awareness by the recipient, not merely availability on an online portal, impacting a party's ability to appeal.
Effective service of notice under the GST Act is critical, with failure to serve properly resulting in quashing of demand and recognition of violation of natural justice principles.
The court established that valid service of notice is essential for jurisdiction and that alternative remedies should be pursued before seeking writ relief.
Effective communication of adjudication orders is essential for initiating limitation under GST laws, and electronic service via the Common Portal alone does not satisfy this requirement.
A writ petition is not maintainable when an effective statutory remedy is available, particularly concerning the principles of natural justice and appropriate communication.
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
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