https://www.taxtmi.com/caselaws?id=761529 Service of GST notices and orders by upload on the portal was valid under section 169, so the department was not at fault in using that mode. However, the assessee had not effectively participated and had already paid 10% of the disputed demand, yet was still deprived of a meaningful opportunity to contest the assessment. The assessment orders were quashed and the matters were remanded for fresh consideration, with liberty to file a reply and a direction to grant a reasonable opportunity, including personal hearing, before passing new orders. en-us Thu, 22 Feb 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761529 Service of GST notices and orders by upload on the portal was valid under section 169, so the department was not at fault in using that mode. However, the assessee had not effectively participated and had already paid 10% of the disputed demand, yet was still deprived of a meaningful opportunity to contest the assessment. The assessment orders were quashed and the matters were remanded for fresh consideration, with liberty to file a reply and a direction to grant a reasonable opportunity, including personal hearing, before passing new orders. Case-Laws GST Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761529