Proper Service Under Section 169

The Tripura High Court held that mere uploading of an adjudication order on the GST portal does not by itself constitute valid service under Section 169 of the CGST Act, particularly when other statutory modes of service are available. 

The Court further observed that where the Department relies upon service through Speed Post, strict compliance with Section 169(1)(b) requiring “Acknowledgement Due” must be demonstrated through production of proof of delivery.

Finding prima facie non-compliance with statutory service requirements, the Court continued interim protection granted to the petitioner.