https://www.taxtmi.com/article/detailed?id=13856 Section 169 lists multiple service modes, including portal upload, but the key issue is whether posting notices/orders under the additional notices and orders heading on the common portal constitutes effective service. Courts have often held such postings not easily accessible and have required fresh opportunity to taxpayers; Patna High Court examined this accessibility issue and left the practice of emailing alongside portal posting to departmental discretion, stressing the need to reconcile electronic service with procedural fairness. en-us Thu, 20 Mar 2025 08:22:17 +0530 Thu, 20 Mar 2025 08:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13856 Section 169 lists multiple service modes, including portal upload, but the key issue is whether posting notices/orders under the additional notices and orders heading on the common portal constitutes effective service. Courts have often held such postings not easily accessible and have required fresh opportunity to taxpayers; Patna High Court examined this accessibility issue and left the practice of emailing alongside portal posting to departmental discretion, stressing the need to reconcile electronic service with procedural fairness. Articles Goods and Services Tax - GST Thu, 20 Mar 2025 08:22:17 +0530 https://www.taxtmi.com/article/detailed?id=13856