M/s POOMIKA INFRA DEVELOPERS & ORS

VS.

STATE TAX OFFICER & ORS.

 P. Nos. 33562, 33563, 33565, 33573, 33692, 33758 of 2024, 1842, & 1949 of 2025 & WMP Nos. 36484, 36481, 36362, 36350, 36347, 36346, 36345, 36344, 36361, 36351, 36559, 36558 of 2024, 2106, 2110, 2242 & 2246 of 2025

HIGH COURT: Madras

Dated: 09.04.2025

Citation: 2025 Taxo.online 542

Court held service of notices and orders via GST portal is valid method of service Mode of service of notice/order – Intimation and show cause notice uploaded on GST Common Portal – Petitioner argued Section 146 of GST Act does not allow notifying common portals for serving notices, orders, or communications and GST Common Portal not designated computer resource of petitioner but of department – Respondent submits contentions making available any decision/notice/order/summons or other communications on common portal is not valid service is contrary to provisions of section 169 under GST Act – Section 169 of GST Act is standalone provision not controlled by Section 146 or any Rules

Held: Writ petition disposed – Court concluded common portal would constitute “designated computer resource” for taxable person as well – Impugned orders set aside – Service of notices and orders via GST portal is valid method of service – Petitioner to deposit 25% of disputed taxes within four weeks – Impugned order of assessment treated as show cause notice and petitioner must submit objections within four weeks.

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