Making GST order/notice available in common portal is valid service: Madras HC

Poomika Infra Developers Vs State Tax Officer (Madras High Court)

Madras High Court held that service of notice/ order under GST by making available in the common portal is valid mode of service in terms of section 169 of the Central Goods and Services Tax Act, 2017.

Facts- Petitioner is engaged in providing works contract service primarily to Central and State Government. Petitioner was registered under Goods and Service Tax Act, 2017. During the course of inspection, discrepancies were noticed relating to short payments of taxes for the period 2017-18 to 2

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