https://www.taxtmi.com/article/detailed?id=14855 Service through the e-mail and mobile number recorded at registration fulfills the statutory modes of communication and is deemed complete; electronic records entering the designated computer resource are treated as received, and failure to update contact details does not invalidate service. Where statutory communication is valid, the taxpayer must avail the statutory appeal remedy; writ jurisdiction is ordinarily inappropriate in the absence of exceptional circumstances such as a breach of fundamental rights or denial of natural justice. en-us Tue, 22 Jul 2025 08:26:35 +0530 Tue, 22 Jul 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14855 Service through the e-mail and mobile number recorded at registration fulfills the statutory modes of communication and is deemed complete; electronic records entering the designated computer resource are treated as received, and failure to update contact details does not invalidate service. Where statutory communication is valid, the taxpayer must avail the statutory appeal remedy; writ jurisdiction is ordinarily inappropriate in the absence of exceptional circumstances such as a breach of fundamental rights or denial of natural justice. Articles Service Tax Tue, 22 Jul 2025 08:26:35 +0530 https://www.taxtmi.com/article/detailed?id=14855