Service of GST Notices and Orders via Common Portal Valid, rules Madras High Court

The Madras High Court has affirmed the validity of serving Goods and Services Tax (GST) notices and orders via the common GST portal. This ruling provides clarity on the legal standing of electronic communication through the official GSTN portal, stating that such service is legally recognized and compliant with the relevant rules. The court's decision is significant as it supports the digital infrastructure of the GST regime and streamlines the process of communication between tax authorities and taxpayers. This electronic mode of service enhances efficiency, reduces delays associated with physical delivery, and ensures that taxpayers have timely access to important notices and orders related to their GST obligations. Taxpayers are therefore expected to regularly monitor their accounts on the common GST portal for official communications.