Serve GST notice by alternate modes if GST portal notice not responded: Madras HC

S. P. Forms Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that sending notice by uploading in GST portal is sufficient service, however, if there is no response inspite of repeated reminders, officer should explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act. Facts- This writ petition has been filed challenging the impugned order dated 27.08.2024 passed by the respondent. It is mainly contested that all notices/communications were uploaded by the respondent in the GST common portal. Since the petitioner’s Acc...