Madras HC Directs GST Officers to Ensure Effective Notice Service Beyond Portal Uploads

Tvl.Metro Computers Vs Deputy State Tax Officer (Madras High Court)

CHENNAI, August 20, 2024 – The Madras High Court has delivered a significant ruling emphasizing that Goods and Services Tax (GST) officers must exercise due diligence and apply their minds beyond mere procedural formalities when serving notices. The court, in the case of Tvl.Metro Computers Vs Deputy State Tax Officer, underscored the imperative of ensuring that notices are effectively communicated to assessees, particularly when initial attempts through the GST common portal fail to elicit a response. The judgme

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