https://www.taxtmi.com/highlights?id=89420 HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions. en-us Sat, 14 Jun 2025 06:47:39 +0530 Sat, 14 Jun 2025 06:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89420 HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions. Highlights GST Sat, 14 Jun 2025 06:47:39 +0530 https://www.taxtmi.com/highlights?id=89420