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    <title>UPLOADING OF SHOW CAUSE NOTICE ON THE GST PORTAL</title>
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    <description>Section 169 prescribes multiple modes for serving show cause notices, including portal upload, post, courier, e-mail, publication and affixation; upload alone may be insufficient if it produces no response. Where portal notices go unanswered, the issuing officer must explore and attempt other prescribed modes-preferably speed post-and afford the taxpayer a real opportunity to reply with supporting documents and a personal hearing to satisfy the principle of natural justice.</description>
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