GST notice Service through Portal Sufficient but Not Effective: Madras HC

Axiom Gen Nxt India Private Limited Vs Commercial State Tax Officer (Madras High Court) Madras High Court recently delivered a judgment in the case of Axiom Gen Nxt India Private Limited Vs Commercial State Tax Officer, addressing the validity and effectiveness of serving Goods and Services Tax (GST) notices and orders through the common portal. The court acknowledged that the common portal is a designated computer resource under the GST Act, and the uploading of communications onto this portal constitutes a sufficient mode of service as per Section 169(1)(d) of the GST Act, read with the Info...