High Court rules service of GST notice by Email is valid under CGST Act

The Allahabad High Court held that a notice served on the registered email address of the assessee constitutes valid service under Section 169(1)(d) of the CGST Act, 2017.

The assessee challenged the proceedings, claiming that email communication was not proper service and that the limitation could not begin as the email was not read.

The Court rejected this contention and ruled that once the department sends the notice to the registered email address, it completes service, and the limitation runs from that date.

The Court further emphasised that taxpayers must regularly monitor their registered communication channels. 

[Assessee v Revenue Department]