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HC held that service of notices via common portal under Section 169(1)(d) of GST Act constitutes sufficient legal service, despite potential ineffectiveness. While respondents adopted an alternative service mode, they failed to ensure effective communication. The ex parte assessment orders were set aside, with fault attributed to both parties. The matter was remanded to the Assessing Officer, with petitioner directed to deposit 10% of disputed tax within four weeks, effectively providing an opportunity for reassessment while ensuring partial tax compliance.
HC held that service of notices via common portal under Section 169(1)(d) of GST Act constitutes sufficient legal service, despite potential ineffectiveness. While respondents adopted an alternative service mode, they failed to ensure effective communication. The ex parte assessment orders were set aside, with fault attributed to both parties. The matter was remanded to the Assessing Officer, with petitioner directed to deposit 10% of disputed tax within four weeks, effectively providing an opportunity for reassessment while ensuring partial tax compliance.
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