GST Notices to be served by RPAD if Portal Uploads Unanswered: Madras HC

Tvl. Sri Mathuru Eswarar Traders Vs Deputy State Tax Officer – I (Madras High Court) Madras High Court has underscored the necessity of effective service for Goods and Services Tax (GST) notices, ruling that tax authorities must resort to physical modes like Registered Post Acknowledgement Due (RPAD) if notices uploaded on the GST portal fail to elicit a response from taxpayers. The court’s directive came in the case of Tvl. Sri Mathuru Eswarar Traders vs Deputy State Tax Officer – I, where it set aside an assessment order passed without providing the petitioner an adequate o...