Madras High Court Favors Taxpayer-Friendly Notice Delivery Under CGST Act: Email, Post, or In-Person Over Portal Uploads

The Hon’ble Madras High Court, in a taxpayer friendly interpretation of Section 169 of the CGST Act has held that in-person delivery, registered post, or email should be preferred over portal publication, newspaper publication, or affixture. A lot of taxpayers have often complained that they were not aware that the notice has been uploaded on the portal. This judgment may come as a relief to them.