Service of notices under GSTAT permits portal-based, substituted, and authorised representative service for proper communication. Service of notices and communications by the Appellate Tribunal may be made by any method permitted under section 169 of the Act, with the GSTAT Portal treated as the common portal. Where ordinary service is impracticable, the Tribunal may direct substituted or any other convenient mode of service. Notice or process may also be served on an authorised representative or any person authorised to accept service, and such service is deemed proper.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service of notices under GSTAT permits portal-based, substituted, and authorised representative service for proper communication.
Service of notices and communications by the Appellate Tribunal may be made by any method permitted under section 169 of the Act, with the GSTAT Portal treated as the common portal. Where ordinary service is impracticable, the Tribunal may direct substituted or any other convenient mode of service. Notice or process may also be served on an authorised representative or any person authorised to accept service, and such service is deemed proper.
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