GST notice served only through GST portal is not valid service of notice

P. N. Traders Vs Deputy State Tax Officer-2 (Madras High Court) Madras High Court held that service of GST notice only through GST portal is not service of notice in compliance with Section 169 of TNGST. Hence, assessment order passed thereon is liable to be quashed. Facts- The petitioner is dealer of exempted groceries and taxable supplies. The petitioner is filing monthly returns reporting inward and outward supplies in the prescribed GSTR-1 and GSTR-3B and paying tax after adjusting the eligible ITC, as per the Tamil Nadu Goods and Service Tax Act, 2017. However, the assessment order was pa...