https://www.taxtmi.com/caselaws?id=773134 HC examined the validity of service of GST notices through common portal and procedural fairness. The court found that uploading notices on portal alone does not constitute effective service. When taxpayer remains unresponsive, authorities must explore alternative service modes like registered post. The ex parte assessment order was set aside, with directions for fresh proceedings ensuring proper notice and personal hearing, mandating 25% tax deposit and providing opportunity to present submissions. en-us Wed, 04 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773134 HC examined the validity of service of GST notices through common portal and procedural fairness. The court found that uploading notices on portal alone does not constitute effective service. When taxpayer remains unresponsive, authorities must explore alternative service modes like registered post. The ex parte assessment order was set aside, with directions for fresh proceedings ensuring proper notice and personal hearing, mandating 25% tax deposit and providing opportunity to present submissions. Case-Laws GST Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773134