Failure to Respond to GST SCN send to email Despite Reminder not amounting to Invalid Service: Kerala HC Dismisses Petition

The Kerala High Court dismissed a petition arguing that GST SCN (Show Cause Notice) service via email was invalid, even though a reminder was sent. The court held that sending the SCN to the email address provided by the petitioner, coupled with a reminder, constitutes valid service under the GST law. The court emphasized the responsibility of taxpayers to regularly check their registered email addresses for official communications from tax authorities. This ruling reinforces the validity of electronic communication in GST proceedings.