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    <title>HC quashes Ex-Parte Order and directs the department to ensure proper service of notice through various modes in order to ensure that the object of Section 169 is fulfilled</title>
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    <description>Uploading show cause notices and reminders on the GST portal is a valid mode of service under Section 169, but may be insufficient where the taxpayer remains unresponsive; the assessing officer must take additional steps, including statutorily recognised methods such as RPAD, to ensure actual knowledge before proceeding, and failure to do so impairs procedural fairness and the object of adjudication.</description>
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