Uploading a GST Order on the Common Portal Counts as Valid Service: Madras High Court

The Madurai Bench of the Madras High Court has held that uploading an assessment order on the GST common portal is valid service under Section 169. Physical delivery is not compulsory, so taxpayers must check the portal regularly.

Many taxpayers first learn of a GST demand only when recovery begins, and then argue the order was never served on them because nothing arrived by post or in person. The Madurai Bench of the Madras High Court has now rejected that argument in a case reported in early August 2026.

A construction firm challenged an assessment order and the recovery that followed, saying the order was only uploaded on the GST common portal and never physically delivered. The court held that Section 169 of the CGST Act lists several alternative modes of service, and making the order available on the common portal is one of them. Physical delivery is not a separate compulsory requirement. The court still gave the taxpayer a way out: on depositing 25 per cent of the disputed tax, it was allowed to pursue its appeal without the delay being counted against it.

What this means for you: if you hold a GST registration in Tamil Nadu, log in to the portal and check the notices and orders tab at least once a week, and keep your registered e-mail and mobile current. A demand you never open is still validly served, and appeal time runs from that service. The full text of orders can be traced through the Madras High Court judgments portal at https://www.mhc.tn.gov.in/judis/ and the CGST Act text is on CBIC's portal at https://taxinformation.cbic.gov.in.

Topics:GST section 169service of GST orderGST common portal noticeMadras High Court GSTGST assessment orderGST appeal limitationGST ChennaiTamil Nadu GSTGST notices tabvalid service GST

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