High Court Highlights Need for Accessible GST Notice Communication to Prevent Unfair Ex Parte Decisions.

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....Violation of principles of natural justice - Matter of issues / delivering notice - The High Court observed that, at the same time, the Court cannot loose sight of the fact that although there is advancement in the technology and it is omnipresent everywhere and Section 169(1)(c) of the respective GST Enactments has statutorily recognized communication through e-mail, all men of commerce from the business community particularly small traders, small service provider and small manufacturers may not be ready to receive and respond. They may be technologically challenged which may impair them to respond autonomously to emails sent to them in the dash board of GST Web portal on their computer screen or Tab or smart phones. - There has to be a pr.........