Karnataka HC sets aside order passed without issuing Notice, Directs dept. to establish a system to ascertain delivery of e-mail notice

The Karnataka High Court "set aside an order passed without issuing notice," directing the department to "establish a system to ascertain delivery of e-mail notice." The court highlighted that merely sending an email or uploading a notice on a portal is insufficient if it doesn't ensure effective delivery and the taxpayer's awareness. This ruling emphasizes the importance of proper notice serving under GST, especially for ex-parte orders involving significant liabilities. It mandates tax authorities to implement robust mechanisms to confirm actual receipt of electronic communications, upholding the principles of natural justice and fair hearing for taxpayers.