https://www.taxtmi.com/caselaws?id=776589 The HC set aside the impugned assessment order passed without affording the petitioner a personal hearing, noting that mere uploading of the show cause notice on the GST portal did not constitute effective service. The court held that when no response is received via one mode, the officer must explore alternative methods of service under Section 169(1) of the GST Act, such as RPAD, to ensure proper notice. The matter was remanded to the respondent for fresh consideration, conditional on the petitioner paying 25% of the disputed tax within four weeks. The setting aside of the order will take effect from the date of such payment. en-us Fri, 20 Jun 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776589 The HC set aside the impugned assessment order passed without affording the petitioner a personal hearing, noting that mere uploading of the show cause notice on the GST portal did not constitute effective service. The court held that when no response is received via one mode, the officer must explore alternative methods of service under Section 169(1) of the GST Act, such as RPAD, to ensure proper notice. The matter was remanded to the respondent for fresh consideration, conditional on the petitioner paying 25% of the disputed tax within four weeks. The setting aside of the order will take effect from the date of such payment. Case-Laws GST Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776589