Section 169 of the CGST Act, 2017 – Delivery of Notices –-–-The petitioners challenged the impugned assessment order dated 19.03.2021, 30.12.2020, 10.03.2021. The petitioners also challenged the impugned recovery proceedings issued consequent to the assessment orders, on the ground that these orders have been passed either without proper service of SCN or without giving adequate opportunity to reply to the SCN. The Government Advocate submitted that the notices and other orders are uploaded in the portal and are auto populated in the GST web portal maintained by the Central Government and therefore, the petitioners cannot state that the Notices have not been served. The court observed that though Section 169  allows the authorities to communicate any decision, order, summons, notice or other communication by any one of the methods specified, unless the proper conformation that notices and impugned orders which were uploaded in the web portal are auto populated, it cannot be said that there is a sufficient compliances of the aforesaid Section.

Held that:- The Hon’ble High Court set aside the impugned assessment orders and remit the cases back to the respondents to pass speaking on merits and in accordance with law.