https://www.taxtmi.com/caselaws?id=776283 Where a GST show cause notice was served only through the portal without effective intimation, the Court held that the officer should have used other valid modes of service under Section 169, preferably RPAD, and that an ex parte assessment passed without a proper personal hearing was unsustainable. The assessment order was set aside and the matter remanded for fresh adjudication after a clear 14-day notice, opportunity to file a reply, and personal hearing. The Court also directed that the bank attachment be lifted on proof of payment of the entire tax liability. en-us Thu, 03 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776283 Where a GST show cause notice was served only through the portal without effective intimation, the Court held that the officer should have used other valid modes of service under Section 169, preferably RPAD, and that an ex parte assessment passed without a proper personal hearing was unsustainable. The assessment order was set aside and the matter remanded for fresh adjudication after a clear 14-day notice, opportunity to file a reply, and personal hearing. The Court also directed that the bank attachment be lifted on proof of payment of the entire tax liability. Case-Laws GST Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776283