https://www.taxtmi.com/caselaws?id=757557 The GST service framework permits service of summons, notice, decision, order or other communication through prescribed modes, including communication to the recipient's email address. A notification relied upon did not amend Section 146, so it did not displace the statutory mode of service. As the petitioners were notified and one petitioner had been served at the email address, the objection based on non-uploading on the portal did not justify interference with the appellate order, and service by email was treated as valid on the facts. en-us Wed, 21 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757557 The GST service framework permits service of summons, notice, decision, order or other communication through prescribed modes, including communication to the recipient's email address. A notification relied upon did not amend Section 146, so it did not displace the statutory mode of service. As the petitioners were notified and one petitioner had been served at the email address, the objection based on non-uploading on the portal did not justify interference with the appellate order, and service by email was treated as valid on the facts. Case-Laws GST Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757557