Department to serve Notice through other modes of communication if Assessee fails to respond to communication sent through E-mail

Last updated: 21 February 2024

Save Share

Quick Summary

The Madras High Court has ruled that tax departments must use alternative communication methods if an assessee fails to respond to notices sent via email. In a case involving Sakthi Steel Trading, the court found that the department had passed an order without giving the assessee an opportunity to reply, as the email notice was not received or acknowledged. The court emphasised that while email is a valid method under the CGST Act, it's crucial to ensure communication reaches the assessee, especially for those less familiar with technology.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Sakthi Steel Trading v. Assistant Commissioner [W.P. No. 4122 of 2022 dated January 29, 2024] allowed the writ petition, thereby holding that, the Revenue Department should at least serve notice on Assessee through other modes of communication prescribed if the Assessee fails to respond to summon, order, notice or any other communication sent to them through E-mail.

Citation :
W.P. No. 4122 of 2022 dated January 29, 2024

Daily Limit Reached