09/05/2026
*Tripura High Court - GST Litigation*
We are proud to share that we successfully assisted in a significant GST writ matter before the Hon’ble High Court of Tripura in WP(C) No. 708 of 2025. ( *Demand Amount - 96 Lakhs)*
The case involved an extremely crucial issue under GST law — whether mere uploading of an adjudication order on the GST portal can amount to valid service under Section 169 of the CGST Act.
In the present matter, the Order-in-Original was passed on 31.05.2023. However, the petitioner remained completely unaware of the demand for a very long period and came to know about the same only during subsequent data collection and portal reconciliation activities.
By the time the demand surfaced, the statutory appeal period had already expired long back, *and the matter had become more than 2 years old from the date of the Order-in-Original.*
Instead of seeking routine condonation of delay, the matter was strategically challenged directly before the Hon’ble High Court on the foundational issue that there had never been a valid service of the order in the eyes of law.
The core challenge raised was:
✅ mere uploading on the GST portal does not automatically constitute valid service; and
✅ dispatch through Speed Post without proof of actual delivery/acknowledgement cannot satisfy mandatory compliance under Section 169 of the CGST Act.
During the proceedings, the GST Department attempted to defend the service by producing:
• portal upload details, and
• Speed Post dispatch slips.
*However, the matter took a crucial turn when it was specifically argued that mere production of dispatch proof is not enough in law unless the Department is able to produce the actual “Acknowledgement Due (AD)” card evidencing delivery to the taxpayer.*
It was strongly contended that:
➡️ dispatch is not service; and
➡️ unless acknowledgment of delivery is established, statutory service under Section 169 remains incomplete.
The Hon’ble High Court was pleased to take note of this distinction and observed that:
• portal upload alone may not be sufficient where other statutory modes are available; and
• mere dispatch receipt is not proof of valid service in absence of acknowledgement due.
The Hon’ble Court further noted that the department failed to establish proper compliance of Section 169(1)(b) of the CGST Act and consequently admitted the Petition.
This matter carries substantial importance for taxpayers facing:
• ex parte GST orders,
• denial of natural justice due to improper service of orders.
A significant milestone in GST litigation and an important reaffirmation that statutory service requirements cannot be bypassed merely through portal upload formalities.
