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    <title>2025 (6) TMI 1246 - MADRAS HIGH COURT</title>
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    <description>The HC examined the validity of service of GST notices via electronic portal. The Court held that uploading notices alone is insufficient if the taxpayer does not respond, mandating alternative service modes under Section 169. The ex parte assessment order was set aside, with directions to re-issue notices, provide meaningful hearing, and allow the taxpayer to respond after depositing 25% of disputed tax.</description>
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