GST Notices Must Be Effectively Served Madras HC Ruling on RPAD
Effective service of GST notice is not a procedural formality — it’s a legal necessity. In a recent ruling, the Madras High Court clarified that Revenue cannot presume valid service merely by uploading the notice on the GST portal if the taxpayer hasn’t acknowledged or responded.
Background: Why Service of GST Notice Matters
Under the CGST Act, valid service of notice is a precondition for initiating demand or penalty proceedings. If the taxpayer doesn’t receive the notice properly, the entire proceeding may be held invalid.
Section 169 of the CGST Act, 2017 outlines acceptable modes of service:
- Upload on GST portal
- Email to registered ID
- Hand delivery or courier
- Registered Post with Acknowledgement Due (RPAD)
- Publication in newspaper (in some cases)
But what if portal upload alone doesn’t alert the taxpayer?
The Case: G Suryanarayana vs State Tax Officer (Madras HC, May 2024)
- Issue: Revenue uploaded notice on the GST portal and proceeded with demand, assuming service was complete.
- Taxpayer’s Claim: No intimation was received.
- Court’s Observation: If the taxpayer doesn’t respond to the portal notice, the Department must serve the notice via RPAD or another prescribed mode under Section 169(1)(b)–(f).
- Verdict: The demand was set aside due to improper service.
👉 This judgment reinforces that uploading on portal ≠ automatic valid service.
Legal Takeaway: GST Notice Service Isn’t Just Digital
Section 169(1) of CGST Act lists these as valid modes of service:
| Mode of Service | Legally Valid If… |
|---|---|
| Upload on common portal | Only if taxpayer acknowledges/acts on it |
| Email to registered ID | Must be verified, active |
| RPAD (Registered Post A/D) | Strongest evidence if no response from portal |
| Physical delivery or affixation | Valid if address is correct & acknowledgment taken |
| Newspaper publication | Used in special circumstances only |
Expert View: What Should Taxpayers and Consultants Do?
- Always check GST portal regularly. No response may lead to assumption of service.
- Keep email and mobile details updated in GST registration.
- Consult promptly if a notice is uploaded or received — timelines matter.
- Challenge improper service using this Madras HC ruling if RPAD or other modes were not followed.
“This ruling empowers taxpayers to question improper service and ensures procedural fairness under GST law.” – Efiletax Compliance Team
How This Impacts GST Proceedings
- For Taxpayers: You can now legally demand RPAD service if you missed a portal notice.
- For GST Officers: Cannot assume service is valid just by uploading to portal.
- For Consultants: This ruling offers a solid defence ground in appeal matters involving ex-parte orders.
FAQs on GST Notice Service
Q1. Is uploading notice on GST portal enough?
Not always. If the taxpayer doesn’t respond, other modes like RPAD must be used.
Q2. What if my email or mobile number is outdated in GST records?
Update it immediately. Notices served on outdated details may still be considered valid.
Q3. Can I appeal if I didn’t receive proper notice?
Yes. This Madras HC ruling can be cited to challenge proceedings based on defective service.
Summary
Madras High Court rules that GST notices must be served via RPAD if taxpayer doesn’t respond to portal upload. Digital service alone isn’t valid unless acknowledged. Service under CGST Section 169 must be effective, not merely procedural.