Personal Delivery or E-mail Notice of GST order should be Provided before issuing in GST Portal or News paper: Madras HC [Read Order]

The personal delivery or e-mail notice of the Goods and Services Tax ( GST ) order should be provided before issuing in the GST portal or newspaper, ruled the Madurai bench of Madras High Court. It ruled that without such personal delivery, it violates the provision Section 169 of the GST Act, 2017.

In a series of writ petitions, the petitioners contended that notices and orders were uploaded only on the web portal, bypassing other modes of service outlined under Section 169 of the Act.

Many petitioners argued that their reliance on practitioners for GST compliance left them unaware of notices issued through the portal. The practitioners, in several cases, had registered their own contact details, resulting in the petitioners being uninformed about critical updates.

Complete Draft Replies of GST ITC Related Notices, Click Here

The petitioners urged that the modes of service under Section 169(1)(a) to (f) should be read conjunctively, asserting that failure to comply with the initial modes (personal delivery, registered post, or email) would constitute a violation of natural justice. They argued that merely posting notices on the portal was insufficient and unfair, given the lack of direct communication with the assessees.

Countering this, the Additional Government Pleader cited judicial precedents to argue that service through the portal is valid. He pointed out that the GST Act obligates assessees to regularly check the portal for updates. He further contended that the modes prescribed under Section 169(1) are disjunctive, allowing the State to choose any one mode for serving notices.

After reviewing the arguments, the bench of Justice k. Kumaresh Babu referred to earlier judgments on similar provisions under the Tamil Nadu General Sales Tax Rules and GST Rules. It concluded that the modes under Section 169(1)(a) to (c) are alternative but mandatory, and failure to comply with these necessitates resorting to the subsequent modes under clauses (d) to (f).

Complete Draft Replies of GST ITC Related Notices, Click Here

The Court held that mere portal publication without prior compliance with personal delivery, registered post, or email notice violates Section 169 and natural justice principles.

Consequently, it set aside the impugned assessment orders and directed the petitioners to file replies to the show-cause notices by January 31, 2025. The authorities were instructed to provide a hearing opportunity and pass fresh orders in accordance with the law.

To Read the full text of the Order CLICK HERE

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