Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
HC held that service of notice/order via common portal is valid under GST Act. Section 169(1)(d) independently provides for electronic service through common portal, without requiring additional notification under Section 146. The statutory provision explicitly enables serving decisions, orders, summons, and notices electronically. The petitioner's contention challenging portal-based service was rejected. The court set aside impugned orders, directing petitioner to deposit 25% of disputed taxes within four weeks. The judgment affirms the legal validity of electronic service mechanisms in GST proceedings.