Service of appeal notice by portal, email and registered post was permitted to ensure effective notice under the statute.

Service of notice of appeal may be effected through the portal and email, but where no effective response is received, the Tribunal may direct additional service by registered post or speed post under the governing statute. The practical effect is that multiple modes of service were permitted to ensure proper notice.

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Issues: Whether service of notice of the appeal could be directed through the portal and email as well as by registered post or speed post under the governing tax statute.

Analysis: The Tribunal recorded that no effective response had been received from the respondent through the portal or email and that the appellant sought recourse to the statutory mode of service. In the circumstances, the Tribunal directed that service be effected not only through the portal and email, but also through registered post or speed post in terms of the statutory provision governing service.

Conclusion: Service by multiple modes, including portal, email, and registered post or speed post, was permitted in aid of notice service.

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