MP HC set aside dismissal of GST appeal due to non-attendance; ruled notices must also be sent via SMS/email for effective communication.
GST Hearing Notices Must Be Sent via SMS or Email: MP HC
The Madhya Pradesh High Court set aside the dismissal of a GST appeal on grounds of non-prosecution, ruling that the appellate authority must send hearing notices through SMS or email in addition to physical correspondence. The Court found that reliance solely on postal service led to inadequate notice.
Recognising modern communication patterns, the High Court held that digital outreach ensures effective dissemination of notices, particularly in time-sensitive appellate matters. It directed authorities to adopt multi-channel notification systems for hearings.
To ensure genuine opportunity to be heard, service must be effective, not merely formal. SMS and email notifications complement traditional methods and reduce procedural defaults.
This judgment aligns tax procedure with digital reality. Practitioners should advocate for notice delivery through all available channels and challenge dismissals where digital outreach was not attempted.
