https://www.taxtmi.com/caselaws?id=764455 The HC ruled that service of notice under Section 169 of the Tamil Nadu GST Act 2017 requires personal service, registered post, or registered email as primary modes. Mere uploading of notices on the web portal without attempting these prescribed methods is insufficient. The court distinguished this from Income Tax Act provisions that mandate email/SMS alerts, noting GST law requires actual service attempts before resorting to publication. Assessment orders based solely on portal uploads were set aside, and petitions were allowed. en-us Mon, 06 Jan 2025 00:00:00 +0530 Tue, 03 Jun 2025 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764455 The HC ruled that service of notice under Section 169 of the Tamil Nadu GST Act 2017 requires personal service, registered post, or registered email as primary modes. Mere uploading of notices on the web portal without attempting these prescribed methods is insufficient. The court distinguished this from Income Tax Act provisions that mandate email/SMS alerts, noting GST law requires actual service attempts before resorting to publication. Assessment orders based solely on portal uploads were set aside, and petitions were allowed. Case-Laws GST Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764455