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Issues: Whether the assessment order could be sustained when notice was served by upload on the portal and whether the assessee was entitled to a fresh opportunity before reassessment.
Analysis: Service through the portal was treated as valid service under Section 169(1)(d) of the G.S.T. Act, 2017. Even so, the matter called for a fair opportunity to the assessee in view of the practical difficulties arising from online service and the interests of justice. The appropriate course was to set aside the assessment and remit the matter for reconsideration after notice.
Conclusion: The writ petition was allowed, the assessment order was set aside, and the matter was remanded for fresh assessment after notice to the petitioner, subject to deposit of 20% of the disputed tax.
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