Madras High Court Rules Authorities Must Serve Unanswered Portal Notices via Alternative Means

The Madras High Court recently established that tax authorities cannot rely solely on the Goods and Services Tax (GST) portal when electronic communications go unanswered, mandating the use of alternative service methods. This ruling addresses situations where digital intimations fail to reach taxpayers or receive no response, ensuring proper due process is followed by the administration. In administrative law, statutory notices must reach the affected party reliably to ensure fair hearings before any coercive tax recovery or penalty is imposed.

Historically, tax departments relied heavily on digital drop-boxes and web portals, which can sometimes lead to missed deadlines if taxpayers fail to check frequently. The new stance bridges the gap by requiring physical or alternative digital dispatch when portal-based notices sit unattended. Tax professionals and consultants should advise clients to maintain updated physical addresses and alternative contact details with the tax department while rigorously checking the GST portal.

Practitioners need to verify alternative communication channels regularly and challenge any assessment orders passed without proper secondary service. Bottom line: stay vigilant across all communication channels to protect clients from ex-parte tax liabilities.