GST Officers Must Apply Mind, Not Just Follow Formality in Serving Notices: Madras HC

The Madras High Court has emphasized that GST officers must apply their minds properly when serving notices and should not treat the process as a mere formality. The court's observation came while dealing with a case where a notice was served improperly, leading to an adverse order being passed against the taxpayer without their knowledge. The High Court stressed that the principles of natural justice require that a taxpayer be made aware of the proceedings against them. Simply uploading a notice to the portal without ensuring its proper delivery or communication is not sufficient. This ruling serves as a strong reminder to tax authorities that due process is paramount. Officers must ensure that notices are served in a manner that is reasonably expected to bring the matter to the attention of the assessee, thereby upholding the fairness of the adjudication process.