GST Notices Must Be Effectively Served: Madras HC Says RPAD Required If No Response to Portal Upload

The Madras High Court has emphasized that GST notices must be effectively served, stating that if there is no response to a portal upload, registered post with acknowledgment due (RPAD) is required. The court clarified that mere uploading of a notice on the GST portal is insufficient if the recipient fails to respond, implying that it might not have come to their attention. This ruling highlights the importance of proper communication in tax administration, ensuring that taxpayers receive actual notice of proceedings against them. It aims to prevent ex-parte orders based on presumed service.