Madras High Court Upholds GST Portal Notice Validity

Mohana Constructions Vs Deputy State Tax Officer (Madras High Court) The Madras High Court has addressed the validity of serving notices through the GST portal, ruling that firms registered under the GST Act cannot claim ignorance of procedures or provisions. This decision came in the case of Mohana Constructions vs. Deputy State Tax Officer, where the petitioner challenged an adverse order passed after they failed to respond to multiple notices. The petitioner contended that the notices, served via the GST portal, were not personally received, leading to an ex parte order. However, the court ...