Dimension to Service of Notices/ Orders Under GST
Introduction Service of a notice or an order is an extremely critical event in tax litigation and has been a…
Tag: mode of communication of notice
Madras HC clarifies GST Appeal Limitation Begins Only on Effective Communication, Not on Portal Upload Alone
The Hon’ble Madras High Court in the case of Sharp Tanks and Structurals Private Limited v. Deputy Commissioner GST Appeals & Ors. [W.P.MD Nos. 24684-24685 of 2025, order dated September 17, 2025] held that the limitation period for filing appeals under Section 107 of the CGST Act begins only when the order is effectively communicated to the assessee through recognized modes such as personal delivery, registered post, or courier, and mere uploading of the order on the GSTN portal does not constitute effective communication.
Service of notice through registered email is valid service
The Hon’ble Allahabad High Court in D.R. Hotels Pvt. Ltd. held that when notices are served through the e-mail address provided at the time of registration, service is deemed to be effected under Section 169, and writ jurisdiction cannot be invoked without exhausting the appellate remedy under Section 107.
Notice/ Order shall be mandatorily be served through post or electronic mode
The Hon’ble Madras High Court in the case of Udamalpet Sarvodaya Sangham allows the writ petition where it was held that Section 169 of the CGST Act mandates a notice to be served in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the portal/ newspaper through the concerned officials.
Department to serve Notice through other modes of communication if Assessee fails to respond to communication sent through E-mail
The Hon’ble Madras High Court in the case of Sakthi Steel Trading v. Assistant Commissioner [W.P. No. 4122 of 2022…