Order was merely uploaded on GST portal and Speed Post delivery was not proved — Tripura High Court held prima facie violation of Section 169(1)(b) and protected the Assessee.

Issue
Whether the order-in-original under the CGST Act was validly served upon the Assessee when the Department had relied upon uploading of the order on the GST portal and dispatch through Speed Post, but failed to prove delivery through “Acknowledgement Due” as required under Section 169(1)(b) of the CGST Act.

Rule
Section 169(1)(b) of the CGST Act provides that any decision, order, summons, notice or other communication may be served by registered post or speed post or courier with “Acknowledgement Due” to the taxable person or his authorised representative. Mere uploading on the GST portal, by itself, does not satisfy proper service when other prescribed modes are required to be duly complied with.

Application
The Department had pleaded that the order-in-original was uploaded on the common GST portal on 08.06.2023 and was also dispatched by Speed Post on 01.06.2023 to the registered address of the Assessee. However, the Department had produced only the dispatch register and postal receipt. It had not produced the returned “Acknowledgement” card evidencing actual delivery to the Assessee or his representative. The Postal Department had also informed that there was no evidence of service of the article upon the Assessee. Relying upon the principle laid down in Sharp Tanks and Structurals Pvt. Ltd., the Court observed that mere portal upload is not sufficient compliance of Section 169.

Conclusion
The Court held that there was prima facie non-compliance with Section 169(1)(b) of the CGST Act, as service by Speed Post with “Acknowledgement Due” was not proved. Accordingly, the interim order dated 17.12.2025 was made absolute and the writ petition was admitted for further hearing.

 Impact Analysis
This judgment reinforces that GST orders cannot be treated as validly served merely because they were uploaded on the portal or dispatched by Speed Post. The Department must prove service in the manner prescribed under Section 169, especially when the statute requires “Acknowledgement Due”.

Title: NIKHIL DEBNATH vs. UNION OF INDIA
 Court: HIGH COURT OF TRIPURA
Citation: WP(C) NO. 708 OF 2025
 Dated: 06-05-2026
Provision: Under Section 169, 169(1)(b)