Mere Uploading GST notice on Portal Repeatedly without Ensuring Receipt by Taxpayer Cannot be Considered as Effective Service: Madras HC

The Madras High Court has reiterated that repeated GST notice uploads on the portal without ensuring actual taxpayer receipt do not constitute valid service. The court mandated the use of proper communication channels, highlighting that the mere digital availability of notices is insufficient to fulfill the legal requirement of service. This ruling reinforces the principle that taxpayers must be genuinely informed of proceedings against them to ensure fairness and adherence to natural justice, preventing situations where orders are passed without the taxpayer's knowledge or opportunity to respond.