Giving response to an order of a writ petition, the Indore bench of Madhya Pradesh High Court has said that the Goods and Service Tax (GST) notice sent through email is not valid. The court said it will be considered valid only when it is served to the assessee and uploaded on web portal.

Former Tax Practitioners' Association president and chartered accountant Vikram Gupte said High Court is of the view that process for issuing orders and notices to taxpayers is well defined under GST Act.

According to Gupte, the process from registration to cancellation, filing of return is done through GST portal. The whole GST process is online. The High Court order will bring transparency in the system, according to Gupte.

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