Communication Sent to Email Address Constitutes Valid Service under Section 169 of the GST Act: Delhi High Court

The Delhi High Court has ruled that sending a notice or order to the email address provided during GST registration is sufficient service under Section 169(1)(c) of the Central Goods and Service Tax Act, 2017. The decision was given by a Division Bench of Justices Prathiba M. Singh and Shail Jain, who reiterated that communication through a registered email address fulfills the requirement of service under the law. Background Of…