GST Portal Notices Why You Must Stay Alert, As Per Delhi High Court
The Delhi High Court has made it clear — taxpayers cannot blame the department for missing notices uploaded on the GST portal. In a recent ruling, the Court emphasized that it is the responsibility of the taxpayer to regularly check for GST portal notices, and failure to do so can’t be used as an excuse in legal proceedings.
Let’s break down what this means for you — whether you’re a business owner, consultant, or CA.
What Was the Case About?
However, the department had uploaded the notice on the GST portal, which is the standard communication mode under the CGST Act, 2017.
The Delhi High Court dismissed the plea and held:
“Once a notice is uploaded on the common GST portal, the taxpayer is deemed to have received it.”
Legal Basis for GST Portal Communications
Under Section 169(1) of the CGST Act, 2017, any communication made through:
- Upload on the GST portal
- Email to the registered address
- Physical delivery (in certain cases)
This means that uploading a notice on the GST portal is legally sufficient.
Key Takeaways from the Judgment
- Checking the GST portal is your legal responsibility
- Missing a notice is not an acceptable excuse in court
- Notices on the portal have full legal standing
✅ Practical Tip from Efiletax Experts:
Set a weekly reminder to log into the GST portal and check the “View Notices and Orders” tab. This 5-minute routine can help avoid serious compliance issues.
How to Check GST Portal Notices
Here’s a quick guide to ensure you don’t miss any communication:
| Step | Action |
|---|---|
| 1 | Log into www.gst.gov.in |
| 2 | Go to Services > User Services > View Notices and Orders |
| 3 | Check for any SCNs, orders, or intimation |
| 4 | Download and respond within the due date |
| 5 | Keep a record of all responses submitted |
You can also check return filing status, pending actions, and defaulter messages from your dashboard.
Government Source
- Refer: CGST Act – Section 169
- Case: Mahavir Polyfilms Pvt Ltd vs Union of India, Delhi High Court, 2024
Why It Matters for Businesses and Professionals
- Missed GST notices = Penalties or cancellation
- Can affect your Input Tax Credit (ITC) or refund eligibility
- May result in ex-parte adjudication, which is hard to appeal
Expert View
“In the digital age, legal service of notice through electronic platforms is valid and binding. Taxpayers must integrate GST portal checks as part of their monthly compliance calendar.”
— Efiletax Compliance Desk
Summary
The Delhi HC has ruled that uploading a notice on the GST portal is valid service. Taxpayers must monitor GST portal notices regularly, as missing them won’t excuse non-compliance.
FAQ: GST Portal Notices
Q1. Are notices sent via email or SMS too?
Yes, but even if emails are missed, the portal upload is legally sufficient.
Q2. Can I request re-issuance if I missed a notice?
No, once uploaded on the portal, the notice is deemed served.
Q3. How often should I check the GST portal?
At least once a week, and ideally after every return filing period.