In a landmark ruling, the Madras High Court has confirmed that service of GST notices and orders through the GST Common Portal constitutes a valid mode of service under Section 169 of the CGST Act. The Court dismissed the petitioner’s argument that such service does not amount to proper receipt under the Information Technology Act.
Background:
The assessee, M/s. Poomika Infra Developers, engaged in works contract services, challenged the validity of notices and adjudication orders issued through the GST portal for the periods 2018-19 and 2021-22. The petitioner contended that they were unaware of the proceedings due to lack of personal intimation, and that service through the portal did not amount to actual receipt under Section 13(2)(a)(ii) of the IT Act.
Court’s Analysis:
Justice Mohammed Shaffiq observed that the GST Common Portal qualifies as a “designated computer resource” for both the department and the taxable person, given that unique login credentials are provided for access. Therefore, any notice or order uploaded to the portal is deemed served once it enters the system.
The Court also clarified that service of summary notices (Form DRC-01A and DRC-01) through the portal is consistent with Rule 142(1) of the CGST Rules, and the detailed notice need not be served separately.
Judgment:
The Madras High Court held that making notices available on the common portal satisfies the service requirements of Section 169 of the GST Act. However, considering similar precedents, the Court set aside the adjudication order and granted the assessee four weeks to submit objections, provided they pay 25% of the disputed tax.
Case Title: M/s. Poomika Infra Developers v. State Tax Officer
Citation: 2025 LiveLaw (Mad) 149
Case Number: W.P. No. 33562
Court: Madras High Court
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