https://www.taxtmi.com/caselaws?id=771992 The Madras HC set aside a GST order reversing the petitioner's Electronic Credit Ledger debit, finding violation of natural justice principles. The court held that service through GST Portal under "View Additional Notice/Orders" was insufficient, despite Section 169(d) permitting online service. The HC emphasized that when online notices receive no response, the department should use alternative service modes like registered post with acknowledgment, which provides clear delivery confirmation or proper endorsement if undelivered. The impugned order was deemed ex parte due to inadequate notice service, and the matter was remanded for fresh consideration after proper service. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771992 The Madras HC set aside a GST order reversing the petitioner's Electronic Credit Ledger debit, finding violation of natural justice principles. The court held that service through GST Portal under "View Additional Notice/Orders" was insufficient, despite Section 169(d) permitting online service. The HC emphasized that when online notices receive no response, the department should use alternative service modes like registered post with acknowledgment, which provides clear delivery confirmation or proper endorsement if undelivered. The impugned order was deemed ex parte due to inadequate notice service, and the matter was remanded for fresh consideration after proper service. Case-Laws GST Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771992