https://www.taxtmi.com/caselaws?id=776369 HC held that mere uploading of notices on the GST portal does not fulfill effective service requirements under Section 169(1) of the GST Act when there is no response from the taxpayer. The Officer must explore alternative modes of service, such as RPAD, to ensure proper notice and opportunity for hearing. The impugned ex parte order was set aside for lack of effective service and violation of natural justice. The matter was remanded for fresh consideration, subject to the petitioner paying 25% of the disputed tax within four weeks, with the setting aside effective from the date of payment. Petition disposed. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776369 HC held that mere uploading of notices on the GST portal does not fulfill effective service requirements under Section 169(1) of the GST Act when there is no response from the taxpayer. The Officer must explore alternative modes of service, such as RPAD, to ensure proper notice and opportunity for hearing. The impugned ex parte order was set aside for lack of effective service and violation of natural justice. The matter was remanded for fresh consideration, subject to the petitioner paying 25% of the disputed tax within four weeks, with the setting aside effective from the date of payment. Petition disposed. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776369