https://www.taxtmi.com/caselaws?id=772887 HC held that service of notice under WBGST/CGST Act, 2017 through uploading on portal constitutes valid service under Section 169(1)(d), as the provision allows service by any of the modes specified in clauses (a) to (f). Personal service under clauses (a) to (c) is not mandatory. The appellate authority erred in mechanically rejecting the appeal for delay without considering condonation powers beyond the one-month extended period, as established in S.K. Chakraborty case. The impugned order was set aside and petition disposed of. en-us Mon, 09 Jun 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772887 HC held that service of notice under WBGST/CGST Act, 2017 through uploading on portal constitutes valid service under Section 169(1)(d), as the provision allows service by any of the modes specified in clauses (a) to (f). Personal service under clauses (a) to (c) is not mandatory. The appellate authority erred in mechanically rejecting the appeal for delay without considering condonation powers beyond the one-month extended period, as established in S.K. Chakraborty case. The impugned order was set aside and petition disposed of. Case-Laws GST Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772887