Service Of Notices & Orders Through Common Portal Is A Valid Mode Of Service U/S 169 Of GST Act: Madras High Court

The Madras High Court has affirmed that the service of notices and orders through the common portal is a valid mode of service as per Section 169 of the GST Act. Section 169 outlines the various ways in which any decision, order, summons, notice, or other communication under the GST Act can be served. The High Court's ruling provides clarity and legal backing to the practice of using the GST common portal for official communications between tax authorities and taxpayers. This digital mode of service enhances efficiency and transparency in the GST administration, ensuring that taxpayers can access important information and comply with regulations effectively. The judgment reinforces the legal validity of electronic communication under the GST regime.