Reply to SCN Must Be Uploaded On GST Portal or Filed Physically: Madras HC

The Madras High Court has clarified the procedure for responding to a GST Show Cause Notice (SCN), ruling that the reply must either be uploaded on the official GST portal or be filed physically with the proper officer. The court's decision came in a case where the assessee had sent their reply via email, but the tax officer proceeded to pass an order without considering it, claiming it was not received through the proper channel. The High Court emphasized that for a reply to be officially on record, it must be submitted through the designated methods as prescribed by the law and the portal's functionality. While sending a reply via email might serve as proof of communication, it does not constitute a formal submission. This ruling underscores the importance for taxpayers to adhere to the specified procedures for official correspondence to ensure their responses are considered.