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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11If you received an adverse GST order without a meaningful chance to answer the notice behind it, preserve the order and service records, then promptly assess a statutory appeal. Section 107 of India’s Central Goods and Services Tax Act generally gives three months from communication of the order to appeal. A claim that notice was not properly served does not automatically stop that clock, and whether service was valid depends on the method used, the evidence, and the applicable law.
What to do first
- Save the complete order and portal record. Download the order and summary, and preserve the relevant notices, hearing communications and portal history. Keep dated screenshots or other records showing where notices appeared and when you found them.
- Write down the key dates and details. Record the order date, when and how it was communicated or discovered, the tax period, the provision cited, the authority, the demand, and any hearing dates in the order. Discovery on the portal is not automatically the date that controls limitation; check the applicable law and facts. CGST Act, sections 107, 160 and 169.
- Reconstruct how the department says it served the notice. Compare the stated service method with your GST registration details, current and former business addresses, registered email, portal records, postal correspondence and any communications you sent in the proceedings.
- Check the appeal deadline immediately. Identify the applicable State or Union Territory enactment, appeal authority, filing requirements and any applicable pre-deposit. If the deadline may be near or may have passed, obtain case-specific advice promptly rather than waiting for a separate service dispute.
Keep evidence of both receipt and non-receipt where available: registered-email settings and inbox records, postal tracking or correspondence, address-change records, portal downloads and screenshots with dates, the order, and earlier communications. A general statement that you did not personally see a notice is less useful than a record-based account of which service method was used and why it may not satisfy the law.
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Which service methods can the department use?
Section 169(1) of the CGST Act lists multiple permitted methods for serving a notice or other communication. The department need not necessarily prove that you personally opened or read a communication; the relevant questions include which statutory method it used and whether the conditions for that method were met. The exact record and facts matter. Read section 169 of the CGST Act.
| Method listed in section 169 | What to compare in the record |
|---|---|
| Direct delivery to the person or specified recipients | Who received or was offered the communication, and what evidence of delivery the department has. |
| Registered post, speed post or courier with acknowledgement due to the last known place of business or residence | The address used, whether it was the last known place in the relevant record, and any dispatch, tracking, delivery or return evidence. |
| Communication to the email address provided at registration or later amended | Which registered email address was used, whether it had been amended, and what dispatch or delivery records are available. Preserve relevant account settings and inbox records. |
| Making the communication available on the common portal | Where it appeared, how it was categorized and accessible, and what the portal history shows. A portal entry may be relied on as a statutory method; a dispute about its placement or accessibility must be assessed against the actual record. |
| Publication in a local newspaper | Whether the department relies on publication and, if so, the publication record and circumstances. |
| Affixation as a fallback where earlier methods are not practicable | What earlier service attempts were made, why they were said to be impracticable, and what evidence supports affixation. |
Section 169 also specifies when service is deemed to occur for certain methods. Do not infer the legally relevant service date solely from when you personally noticed the communication. If the department’s file does not show the service method or its supporting record, seek the relevant service record through an appropriate channel and compare it with your own documents.
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How can you challenge the order?
Use the statutory appeal route promptly
Under section 107(1), a person aggrieved by an adjudicating authority’s decision or order may appeal to the Appellate Authority within three months from the date the decision or order is communicated. Confirm the applicable enactment, the authority with jurisdiction, the filing procedure, and any applicable pre-deposit for your case. The CBIC appeal-rules page describes statutory forms and filing mechanics, but the correct route and portal workflow depend on the order and jurisdiction. CBIC Goods & Service Tax: Appeal Rules.
Do not assume that raising a service objection pauses or extends the appeal period. The statutory period runs from communication, and deciding what that means in your circumstances may require case-specific legal advice. Retain the filed appeal and its acknowledgement.
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Make the service ground specific and connect it to the lost opportunity
Set out the relevant record rather than relying only on a bare assertion of non-receipt. Explain which notice or hearing communication you did not receive; what service methods the department used or did not use; why the evidence may not establish service in the circumstances; and how the absence of notice prevented you from replying, submitting documents or attending a hearing. Where appropriate, address the merits of the tax demand as well as the service issue.
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What records can affect the service objection?
The department may rely on statutory email or common-portal service. Section 160(2) may also be relevant where a communication has already been acted upon or service was not questioned in earlier proceedings. Your response history can therefore matter: preserve any replies, hearing attendance, requests for time, prior objections and related correspondence, and explain them accurately. CGST Act, sections 160 and 169.
- Portal: Save the complete relevant notice history, downloads, dates and the location or category under which each communication appeared.
- Email: Preserve the registered address details, amendments, relevant inbox records and any available delivery information.
- Post or courier: Keep dispatch details, tracking, acknowledgements, returned envelopes and correspondence.
- Address: Collect records showing the business or residence address at the relevant time and any changes notified to the department.
- Proceedings: Keep the order, prior notices, hearing communications, submissions and evidence of participation or earlier service objections.
What do the cited Patna High Court matters show?
In CWJC No. 7911 of 2025, judgment dated 14 July 2025, the petitioner sought to set aside an ex parte assessment order and demand, alleging that no section 169 service method had been used and that no hearing was given. The petitioner specifically disputed uploading notices under “Additional Notices and Orders.” Those are the petitioner’s stated allegations; the case should not be treated as a universal rule that portal uploads cannot constitute service.
In M/s Lord Vishnu Construction Pvt. Ltd. v. Union of India, judgment dated 3 March 2025, the Patna High Court considered a dispute over whether notices and reminders were duly served and set out section 169’s service methods in its analysis. The matter illustrates why the details of where and how notices were made available can matter; it does not establish a nationwide rule invalidating portal service.
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When should you get case-specific advice?
Get prompt advice from a qualified GST professional if the appeal deadline is close or has passed, the order’s communication date is unclear, the department relies on portal or email service you dispute, you participated in earlier proceedings, or you are unsure which authority or appeal requirements apply. The available facts here cannot determine whether any particular order was validly served, whether limitation has expired, or which State or Union Territory filing route applies.
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