https://www.taxtmi.com/caselaws?id=764957 Section 169 of the Tamil Nadu GST Act was construed as a complete code for service of notices, summons and orders, requiring authorities to use the statutory modes in the prescribed sequence rather than relying on the common portal alone. The court held that clauses (a) to (c) provide direct modes of service, while clauses (d) to (f) apply when earlier modes are not practicable, and that subordinate rules cannot narrow the broader service methods in the Act. The provision was applied to secure strict compliance with natural justice. Service only through the portal was found insufficient, and the assessments were set aside with liberty to proceed afresh after proper notice and hearing. en-us Mon, 06 Jan 2025 00:00:00 +0530 Fri, 10 Oct 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764957 Section 169 of the Tamil Nadu GST Act was construed as a complete code for service of notices, summons and orders, requiring authorities to use the statutory modes in the prescribed sequence rather than relying on the common portal alone. The court held that clauses (a) to (c) provide direct modes of service, while clauses (d) to (f) apply when earlier modes are not practicable, and that subordinate rules cannot narrow the broader service methods in the Act. The provision was applied to secure strict compliance with natural justice. Service only through the portal was found insufficient, and the assessments were set aside with liberty to proceed afresh after proper notice and hearing. Case-Laws GST Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764957