In case of Petroliv Petrolium Vs State of Kerala, Hon’ble Kerala High Court held that uploading a Notice on the common portal amounts to valid service under GST law. Entrusting the matter to a lawyer does not absolve the taxpayer of the duty to track the proceedings, so a writ petition cannot be used to bypass the appellate remedy.
Responsibility to track Notices uploaded on the portal
Pushkar Mer 