https://www.taxtmi.com/forum/issue?id=117132 Service of notices by electronic mail is legally effective under the Information Technology Act and Section 169 of the CGST Act, but mandatory portal procedures-chiefly Rule 142's requirement to upload DRC-01-raise separate compliance issues. While rules are subordinate to the Act, failure by the department to upload notices on the portal can prompt contentions about procedural fairness and satisfaction of procedural prerequisites, even though courts recognise that statutory provisions prevail over inconsistent rules. en-us Sat, 03 Apr 2021 09:07:38 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117132 Service of notices by electronic mail is legally effective under the Information Technology Act and Section 169 of the CGST Act, but mandatory portal procedures-chiefly Rule 142's requirement to upload DRC-01-raise separate compliance issues. While rules are subordinate to the Act, failure by the department to upload notices on the portal can prompt contentions about procedural fairness and satisfaction of procedural prerequisites, even though courts recognise that statutory provisions prevail over inconsistent rules. Discussion-Forum GST Sat, 03 Apr 2021 09:07:38 +0530 https://www.taxtmi.com/forum/issue?id=117132