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    <title>2025 (7) TMI 620 - KERALA HIGH COURT</title>
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    <description>Uploading a cancellation notice and order on the GST portal constitutes valid service where the statute permits service through prescribed modes under section 169 of the CGST Act. Physical despatch by post is not mandatory once statutory service is duly effected, and a petitioner&#039;s failure to access the portal does not invalidate service. The Kerala HC therefore found no ground to interfere with the notice and cancellation order and rejected the petition.</description>
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      <description>Uploading a cancellation notice and order on the GST portal constitutes valid service where the statute permits service through prescribed modes under section 169 of the CGST Act. Physical despatch by post is not mandatory once statutory service is duly effected, and a petitioner&#039;s failure to access the portal does not invalidate service. The Kerala HC therefore found no ground to interfere with the notice and cancellation order and rejected the petition.</description>
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