Validity of GST Portal Notice Service: Madras HC Sets Aside Ex Parte Order Due to Ineffective Communication

The Madras High Court has quashed an ex-parte Goods and Services Tax (GST) order, citing ineffective communication through the official portal. The court emphasized that the issuance of notices must be conducted in a manner that ensures actual awareness by the recipient taxpayer. It further stated that reliance on mere technical service through a digital portal should not take precedence over the fundamental principles of natural justice, particularly when taxpayers miss critical proceedings without their knowledge due to inadequate or ineffective communication.