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HC held that uploading show cause notice solely on GST Portal without alternative communication modes constitutes procedural deficiency. While portal notification is valid service, repeated notices without exploring additional communication channels under Section 169 of GST Act renders service ineffective. The ex parte order lacks substantive compliance, potentially triggering unnecessary litigation. The court set aside the impugned order, emphasizing that administrative authorities must diligently ensure comprehensive notice transmission, preferably through registered post, to uphold principles of natural justice and procedural fairness.
HC held that uploading show cause notice solely on GST Portal without alternative communication modes constitutes procedural deficiency. While portal notification is valid service, repeated notices without exploring additional communication channels under Section 169 of GST Act renders service ineffective. The ex parte order lacks substantive compliance, potentially triggering unnecessary litigation. The court set aside the impugned order, emphasizing that administrative authorities must diligently ensure comprehensive notice transmission, preferably through registered post, to uphold principles of natural justice and procedural fairness.
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