https://www.taxtmi.com/caselaws?id=773914 The HC set aside a GST assessment order dated 27.12.2023 due to ineffective service and lack of meaningful opportunity for personal hearing. While acknowledging that uploading notices on the GST portal constitutes valid service, the Court held that assessing officers must explore alternative service modes under Section 169(1) when taxpayers remain unresponsive. The Court emphasized that mere formal compliance without ensuring effective communication defeats the GST Act's purpose and leads to avoidable litigation. The matter was remanded with directions for the petitioner to deposit 25% disputed tax and file a reply, while the assessing authority must provide proper hearing opportunity before fresh adjudication. en-us Wed, 04 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773914 The HC set aside a GST assessment order dated 27.12.2023 due to ineffective service and lack of meaningful opportunity for personal hearing. While acknowledging that uploading notices on the GST portal constitutes valid service, the Court held that assessing officers must explore alternative service modes under Section 169(1) when taxpayers remain unresponsive. The Court emphasized that mere formal compliance without ensuring effective communication defeats the GST Act's purpose and leads to avoidable litigation. The matter was remanded with directions for the petitioner to deposit 25% disputed tax and file a reply, while the assessing authority must provide proper hearing opportunity before fresh adjudication. Case-Laws GST Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773914