Index of Relevent Files CGST Section 169

COMMUNITY INSIGHTS

Topic

Publish Date

WhatsApp ≠ Legal Notice: Kerala High Court Strikes Down Casual GST Communication

In an era where messages travel faster than thoughts and emojis replace emotions, the legal sanctity of communication is facing a curious challenge: can WhatsApp messages substitute legal notices? The Kerala High Court recently answered this question with a firm “No,” reaffirming that legal procedures must remain anchored in statutory rigor—not digital convenience. In Mathai M.V. vs. Senior Enforcement Officer........ Read More

21.07.2025

Service of Notices through GST Portal: Efficient Mechanism or Procedural Pitfall?

Introduction: A Game-Changer or a Hindrance? Imagine checking your email, only to scroll past important notifications, with no indication of urgency. Now, consider if the most crucial notice-one that could have a serious impact on your business-was buried in your GST portal, a place you haven’t checked in days or weeks. This scenario is becoming increasingly common under.................... Read More

29.04.2025

CASE LAW

Particulars	One liner
2025(07)LCX0149 Patna High Court Shri Shyam Trading Company	Ex parte GST orders without personal hearing and valid notice service are violative of natural justice.
2025(07)LCX0096 Allahabad High Court Tripureshwari Traders	GST notices must be served through alternative means once registration is cancelled; portal upload alone is insufficient.
2025(07)LCX0094 Kerala High Court Latheesh Chovvattapadinhare Kuthirummal	Uploading notice on the GST portal is valid service under Section 169 CGST; physical delivery not mandatory.
2025(06)LCX0440 Madras High Court Tvl Evershine Industries	Mere portal uploads do not suffice as effective notice when no hearing is granted and registration is cancelled.
2025(06)LCX0426 Madras High Court Tvl Vels Film International	Failure to serve SCN by effective means and denial of hearing renders GST order void.
2025(04)LCX0248 Madras High Court Poomika Infra Developers	Service of notices and orders via common GST portal is valid under Section 169 of GST Act
2025(02)LCX0475 Madras High Court Tvl Viswanathan Amarnath	Portal-only notice upload without confirming receipt breaches natural justice and Section 169 CGST Act.
2025(02)LCX0129 Telangana High Court Bigleap Technologies and Solutions Private Limited	Unsigned show-cause notices and final orders under GST even when uploaded online, are invalid because the signature column in the prescribed forms constitutes a mandatory statutory requirement for authenticity.
2025(02)LCX0071 Telangana High Court Computer Task Information Technology Services Private Limited	Provision relating to service of notice provided u/s 169(1)(c)CGST Act can be applied in view of Section 142(8)(a) CGST Act in relation to any other existing law, which includes section 37C of the 1944 Act.
2025(01)LCX0013 Madras High Court Sahul Hameed	Clauses (a) to (c) of Section 169(1) CGST Act would be alternative and if it was not practicable, then Clauses (d) to (f) would have to be followed.
2024(12)LCX0456 Andhra Pradesh High Court Paramount Footwear	Absence of signature of the assessing officer on the assessment order, would render the assessment order invalid.