https://www.taxtmi.com/caselaws?id=773450 The HC set aside a GST assessment order passed ex parte without personal hearing and effective service of notices. While acknowledging portal upload as valid service, the Court held that officers must explore alternative service modes like RPAD when taxpayers don't respond to portal notices. The Court found that mere portal upload without ensuring actual receipt constitutes ineffective service violating natural justice principles. The matter was remanded for fresh consideration conditional upon petitioner paying 25% of disputed tax within four weeks, with opportunity for filing objections and personal hearing before passing fresh order. en-us Tue, 03 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773450 The HC set aside a GST assessment order passed ex parte without personal hearing and effective service of notices. While acknowledging portal upload as valid service, the Court held that officers must explore alternative service modes like RPAD when taxpayers don't respond to portal notices. The Court found that mere portal upload without ensuring actual receipt constitutes ineffective service violating natural justice principles. The matter was remanded for fresh consideration conditional upon petitioner paying 25% of disputed tax within four weeks, with opportunity for filing objections and personal hearing before passing fresh order. Case-Laws GST Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773450