Udumalpet Sarvodaya Sangham Vs The Authority (Madras High Court)
The Hon’ble Madras High Court in the case of Udamalpet Sarvodaya Sangham v. The Authority & Ors [W.P. (MD). Nos. 26481, 25801, 25855, 25979, 25773, 25952, 27362, 27363, 27357 to 27361 27869 & 27190 of 2024 dated January 06, 2025] allows the writ petition where it was held that Section 169 of the Central Goods and Services Tax Act, 2017 (“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.
Facts:
Udamalpet Sarvodaya Sangham & Ors. (“the Petitioners”) were not well aware about the portal of the Department and due unawareness of the information technology. They had relied upon the practitioners for filing their returns in the portal of the Department. The practitioners uploaded their phone numbers and e-mail IDs for receipt of alerts and that in most of the cases and did not inform the Petitioners either the updation on the portal or the receipt of the e-mails which have kept the Petitioners in dark.
