https://www.taxtmi.com/caselaws?id=449206 Ex parte GST assessment based only on service through the common portal and e-mail was held vulnerable where the assessee had not been given an effective opportunity to respond. Section 169 permits electronic modes of service, but it does not dispense with natural justice or justify rigid reliance on one channel if that does not secure actual notice. The Court indicated that, especially for small traders and similar assessees, the administration should use another prescribed mode when there is no response to electronic notice. The assessment was set aside and the matter remitted for fresh adjudication after due notice and opportunity. en-us Mon, 29 Jan 2024 00:00:00 +0530 Mon, 19 Jan 2026 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449206 Ex parte GST assessment based only on service through the common portal and e-mail was held vulnerable where the assessee had not been given an effective opportunity to respond. Section 169 permits electronic modes of service, but it does not dispense with natural justice or justify rigid reliance on one channel if that does not secure actual notice. The Court indicated that, especially for small traders and similar assessees, the administration should use another prescribed mode when there is no response to electronic notice. The assessment was set aside and the matter remitted for fresh adjudication after due notice and opportunity. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449206