Service of Notices and Orders Through Common Portal Is a Valid Mode Under Section 169 of GST Act: Madras High Court

In a significant interpretation of digital compliance under tax law, the Madras High Court in the case of M/s. Poomika Infra Developers v. State Tax Officer ruled that service of tax notices and orders through the GST Common Portal is valid under Section 169 of the Goods and Services Tax Act, 2017. The Court rejected the assessee’s plea that notices served through the portal were invalid due to lack of…