https://www.taxtmi.com/caselaws?id=769394 Section 169 of the CGST Act is construed as permitting alternative modes of service, and service by making a notice, order or other communication available on the GST common portal is a standalone valid method. The communication is treated as served when it enters the designated computer resource, read with the definition of "common portal" and the electronic service framework under the Information Technology Act. A separate notification under Section 146 is not required, and actual retrieval by the taxpayer is not necessary. The contrary view based on Rule 142 and hardship to assessees was rejected, and portal-based service was upheld as effective. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 17:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769394 Section 169 of the CGST Act is construed as permitting alternative modes of service, and service by making a notice, order or other communication available on the GST common portal is a standalone valid method. The communication is treated as served when it enters the designated computer resource, read with the definition of "common portal" and the electronic service framework under the Information Technology Act. A separate notification under Section 146 is not required, and actual retrieval by the taxpayer is not necessary. The contrary view based on Rule 142 and hardship to assessees was rejected, and portal-based service was upheld as effective. Case-Laws GST Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769394