Telangana HC says Orders Uploaded on Portal Constitute Valid Service Under Section 169

The Telangana High Court dismissed a writ petition challenging an adjudication order and consequential DRC-07, holding that making the orders available on the GST portal is a valid mode of service under Section 169(1)(d) of the CGST Act. The taxpayer had cancelled its registration and furnished an alternative address for official communications, but the Department had sent physical communications to the earlier address. The Court nevertheless noted that the taxpayer admittedly became aware of the orders through the portal in September 2025 and approached the Court only subsequently, without explaining the delay. The availability of a statutory remedy and the delay in invoking writ jurisdiction weighed against entertaining the petition.