Service of Assessment Order through E-mail is valid service.

As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, is to be treated as an effective communication under the statute.Kerala High Court in case of M/S.GOLD WOOD ENTERPRISES, dt  20th  August 2020