https://www.taxtmi.com/caselaws?id=769467 Uploading GST notices and assessment orders on the common portal is valid and sufficient service under the GST framework read with the Information Technology Act, with receipt occurring when the electronic record enters that portal. However, where the Department relied only on portal upload without using other available modes or ensuring a meaningful opportunity to respond, ex parte assessments were not sustained. Orders passed without consideration of replies or without personal hearing were treated as contrary to statutory hearing requirements and natural justice, leading to setting aside and remand for fresh adjudication. In matters where the assessment triggered consequential bank attachment, de-freezing followed setting aside of the assessment. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 10:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769467 Uploading GST notices and assessment orders on the common portal is valid and sufficient service under the GST framework read with the Information Technology Act, with receipt occurring when the electronic record enters that portal. However, where the Department relied only on portal upload without using other available modes or ensuring a meaningful opportunity to respond, ex parte assessments were not sustained. Orders passed without consideration of replies or without personal hearing were treated as contrary to statutory hearing requirements and natural justice, leading to setting aside and remand for fresh adjudication. In matters where the assessment triggered consequential bank attachment, de-freezing followed setting aside of the assessment. Case-Laws GST Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769467