https://www.taxtmi.com/caselaws?id=774134 Service of GST notices sent to the registered e-mail address and mobile number satisfied Section 169 of the CGST Act, 2017, and the Court applied the principle that electronic communication is received when it enters the designated computer resource under Section 13 of the Information Technology Act, 2000. On the record of repeated notices before ex parte assessment, there was no breach of natural justice. Because an efficacious statutory appeal was available under Section 107, writ jurisdiction was not to be invoked absent a recognised exception to the alternate-remedy rule. The challenge to the assessment and consequential freezing action was therefore left to be pursued before the appellate authority. en-us Wed, 25 Jun 2025 00:00:00 +0530 Fri, 26 Dec 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774134 Service of GST notices sent to the registered e-mail address and mobile number satisfied Section 169 of the CGST Act, 2017, and the Court applied the principle that electronic communication is received when it enters the designated computer resource under Section 13 of the Information Technology Act, 2000. On the record of repeated notices before ex parte assessment, there was no breach of natural justice. Because an efficacious statutory appeal was available under Section 107, writ jurisdiction was not to be invoked absent a recognised exception to the alternate-remedy rule. The challenge to the assessment and consequential freezing action was therefore left to be pursued before the appellate authority. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774134