Madras HC Explains Valid Service of GST Notices Under Section 169

Sakthi Steel Trading Vs Assistant Commissioner (ST) (Madras High Court)

The Madras High Court in Sakthi Steel Trading vs Assistant Commissioner (ST) examined the issue of valid service of GST notices and orders through electronic means under Section 169 of the CGST and TNGST Acts, 2017. The petitioner challenged an assessment order dated 29 January 2022 that demanded reversal of Input Tax Credit (ITC) of ₹50,569.65 each under CGST and SGST, along with penalties under Sections 122(1)(ii) and 122(1)(vii). The core issue before the court was whether communication of the not

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