Service of GST Notices and Orders via Common Portal Valid, rules Madras High Court [Read Order]

In a significant ruling impacting Goods and Services Tax (GST) administration, the Madras High Court has held that service of notices, orders, or other communications through the GST Common Portal constitutes valid service under the GST Act. The decision came in a batch of writ petitions led by M/s. Poomika Infra Developers vs. State Tax Officer, with Justice Mohammed Shaffiq presiding.

The core issue before the court was whether making notices and orders available on the GST portal alone, without separate email or postal delivery, fulfilled the statutory requirement for valid service under Section 169 of the GST Act. Petitioners contended that such service was improper as they were unaware of the uploaded documents, thereby denying them an opportunity to respond.

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Challenging the GST adjudication orders, the petitioner counsel Mr.G.Natarajan for the leading case and Mr.S.Senthilnathan for Mr.K.Chandrasekaran argued that Section 169 should be interpreted to require service by email or post, and that mere uploading on the GST portal—especially under the "View Additional Notices/Orders" tab—did not satisfy the principles of natural justice.

However, Justice Shaffiq, citing statutory provisions and prior precedent, ruled that the modes listed in Section 169(1)(a) to (f) are alternate and independent, and making notices available on the portal, as per clause (d), is a valid and complete mode of service. The court found no basis to limit or reorder the modes of service or require prior attempts under other clauses.

Respondent-revenue was represented by Mr.Hajanazarudeen, Additional Advocate General

assisted by Mr.V.Prashanth Kiran, Government Advocate and Mr.G.Nanmaran, Special Government Pleader.

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It was contended by the revenue representatives that Section 169 of GST Act, provides for the mode in which any decision/ order/ summons/ notice or other communications under the

GST Act / Rules shall be served. It enumerates the following modes of service viz.,

 a) by tender

 b) by registered post or speed post or courier

 c) by sending to Email address

 d) by making it available in the Common Portal

 e) by publication in news paper

 f) if none of the modes aforesaid is practicable

The judge also clarified that the GST portal qualifies as a "designated computer resource" under the Information Technology Act, 2000, since taxpayers are given unique login credentials. Thus, service is deemed complete when the document is uploaded to the portal, regardless of when the taxpayer retrieves it.

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While upholding the validity of service through the portal, the court, in light of equity and precedent, provided partial relief. It set aside the impugned orders on condition that the petitioners deposit 25% of the disputed tax amounts and be given a fresh opportunity to respond. The order also encouraged the GST department to consider issuing SMS or email alerts in tandem with uploads, albeit clarifying that such alerts are not mandatory for service to be valid.

The petitions were thus disposed of with directions for conditional remand and reporting compliance within four weeks.

To Read the full text of the Order CLICK HERE

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