The Madras High Court has held that the Goods and Service Tax (GST) department can continue service of the physical copy of the notice through registered post, speed post, or courier with acknowledgment to the assessee at their last known place of business or residence and upload the notice on the web portal. Once all technical problems are resolved, the practise of sending physical copies may be dispensed with.

The court observed that the web portal maintained by the GST department has faced problems on several occasions and steps were taken to correct technical glitches. Even as on date there were problems arising out of inter-communication between State GST and Central GST and web portals.