https://www.taxtmi.com/caselaws?id=772886 Service of notice under GST may be validly effected by making it available on the common portal, as section 169 permits multiple statutory modes of service, including portal upload. Where notice is served through a prescribed mode, it constitutes sufficient notice for initiating or continuing proceedings, and a challenge based on alleged non-service or breach of natural justice will not succeed if such service is established. The note also records that the validity of portal service had already been affirmed by a Division Bench. 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=772886 Service of notice under GST may be validly effected by making it available on the common portal, as section 169 permits multiple statutory modes of service, including portal upload. Where notice is served through a prescribed mode, it constitutes sufficient notice for initiating or continuing proceedings, and a challenge based on alleged non-service or breach of natural justice will not succeed if such service is established. The note also records that the validity of portal service had already been affirmed by a Division Bench. Case-Laws GST Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772886