Taxpayers must keep their contact details updated to avoid missing GST Notices

A taxpayer registered under the Goods & Services Tax (‘GST’) must ensure that the e-mail address and contact number given at the time of GST registration are up-to-date and regularly accessed by the relevant persons for any notice or other communication issued by the GST authorities.

In the matter of M/s D.R. Hotels Pvt. Ltd. Gomti Nagar Lucknow Thru. Finance Director Mr. Amitabh Porwar Versus Deputy Commissioner, Sector 20 State GST Lucknow - 2025 (7) TMI 202 - ALLAHABAD HIGH COURT the Hon’ble Allahabad High Court has held that there is no breach of fundamental rights where notices were sent on the registered e-mail ID of the taxpayer. In arriving at the said decision, the Hon’ble High Court has made the following observations: -

15. …………………While interpreting the provision of section 169 we will also have to consider Section 13 of the Information Technology Act, 2000. According to Section 13 (2) electronic record deemed to be received when it enters the designated computer recourse. Similarly, as per section 13(3) unless it is otherwise agreed between the parties and electronic record is deemed to be dispatched at the place of the originator has his place of business is deemed to be received at the place of the addressee has his place of business.

16. In the present case, we cannot lose sight of the fact that at the time of registration the petitioner has disclosed his e-mail address and the mobile over for the purpose of communication, and there is, therefore, an agreement for exchange of communication through electronic mode. In case, the assessee has given a wrong email address, or an email address which is not accessible by him, may or may not be a valid defence which may be determined on the facts of each individual case, but one thing is clear that the respondent cannot be held be responsible for not giving adequate opportunity of hearing to the petitioner.

18. Accordingly, in the aforesaid circumstances, we are of the considered opinion that the service of notice was made as per the provisions of Section 169 (c) of the GST Act and therefore, there was no breach of the fundamental rights of the petitioner with regard to service prior, during and after the assessment proceedings. In the aforesaid circumstances this court of the considered that the petitioner has an efficacious remedy by way of an appeal and therefore, the aspect of service can also be duly looked into after considering the facts and material produced by the petitioner and therefore for the said reason we do not proceed to determine the question as to whether as per sub clause 2 of section 169 once the service has been effected as per sub clause (c) & (d) of section 169, it shall be deemed to have been served on the date it is tendered.”

On perusal of above, it can be seen that the hon’ble High Court of Allahabad has observed that the service of notice on e-mail address provided at the time of registration of the business is a valid for of service in terms of Section 169 of the Central Goods & Services Tax Act, 2017 (‘CGST Act’) Act read with section 13 of the Information Technology Act, 2000 and does not amount to violation of principle of Natural Justice. The service of notice by sending a communication to the e-mail address provided at the time of registration is a valid form of service as per Section 169(1)(c) of the CGST Act. Further, in accordance with Sections 13(2) and 13(3) of the Information Technology Act, 2000, an electronic communication is deemed to be received when it enters the designated computer system of the recipient, and is considered dispatched and received at the place of business of the recipient.

Several high courts have passed judgements on this issue. Unfortunately, the views of different high courts are not entirely consistent.

While the law permits various valid methods for serving notices, what truly matters is that the process is fair and reasonable. Adjudication under GST is not just a procedural step but it can have serious financial and legal consequences for businesses. Therefore, the onus is on the department to ensure that notices actually reach the taxpayer in a meaningful way by reasonable service.

At the same time, the taxpayers also have a responsibility to keep their email addresses and contact number regularly updated for any official communication. In today’s scenario, where even a small street vendor accepts payment through electronic mode, ignorance about technology or failure to regularly visit the portal may not be a valid defence.