Service Of Notices, Orders Through GST Portal Is Valid Mode Of Service: Madras High Court

The Madras High Court has held that the service of notices and orders through GST portal is a valid mode of service and rejects the argument that the GST portal is not a “designated computer resource of the assessee” and hence as per Section 13 (2) (a) (ii) of the Information Technology Act, receipt occurs only when the communication is retrieved.  The bench of Justice Mohammed Shaffiq has ob…