Improper Service of GST Notice Invalidates Delay Dismissal of Appeal

Case Reference

Case: Surya Resmi Traders v. State of Kerala & Ors.
Court: High Court of Kerala at Ernakulam
Petition No.: WP(C) No. 7666 of 2025
Date of Judgment: 25 February 2025
Relevant Sections: Section 73, CGST Act, 2017 / KSGST Act, 2017; Appeal under Section 107, CGST Act, 2017
Category of Dispute: Input Tax Demand / Procedural Validity of Service of Notice

Facts of the Case (¶2–3, ¶6)

• The petitioner, a registered GST taxpayer, received a tax determination notice for July 2017 – March 2018.

• The notice and subsequent order were uploaded in the “Additional Notices/Orders” tab of the GST portal instead of the “Notices and Orders” tab.

• Petitioner argued that he never received physical service, email, or SMS communication and hence was unaware of the proceedings.

• The appellate authority dismissed his appeal (Ext.P7) on the ground of delay, ignoring his contention of non-service.

Questions in Consideration (¶3–5)

1. Does uploading notices/orders in the “Additional Notices/Orders” tab amount to proper service under GST law?

2. Can an appeal be dismissed as time-barred when the assessee had no knowledge of the order due to improper service?

Observations of the Court (¶5–6)

• Citing Ramanattu Motor Corp. v. State of Kerala (WP(C) 23872/2024), the Court held that uploading notices in the “Additional Notices” tab (prior to 2024 portal revamp) does not constitute valid service.

• The petitioner’s specific grievance that both the SCN and order were uploaded only in the wrong tab was justified.

• Therefore, dismissal of appeal on limitation grounds was improper as there was no valid service of notice or order.

Judgment of the Court (¶6)

• The High Court set aside Ext.P7 (Appellate Order).

• Directed the appellate authority to treat the appeal as filed within time and decide the matter on merits within three months.

• Writ petition was allowed.

Between Fine Lines (Simplified Outcome in 5 lines)

• GST notices must be properly served in the correct portal tab.

• Uploading in the wrong tab before 2024 revamp is not valid service.

• Taxpayer cannot be faulted for not checking “Additional Notices/Orders”.

• Appeal cannot be dismissed as delayed when service itself was defective.

• Matter remanded for decision on merits within three months.

Summary of Referred Cases

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