Karnataka High Court Holds GST Portal Upload Constitutes Valid Service but Remits Ex Parte Orders for Fresh Adjudication on Terms
The Karnataka High Court has ruled that making orders available on the GST portal is a valid mode of service under Section 169 of the CGST/KGST Act. However, recognizing the ex parte nature and substantial consequences of the orders, the Court remitted the matters for fresh adjudication, subject to conditions including deposit of 20% tax and payment of costs.
