https://www.taxtmi.com/article/detailed?id=14962 Portal-only publication of tax notices does not by itself satisfy the sequential service requirement under Section 169; primary modes such as personal delivery, registered post or electronic communication must be attempted and portal upload is supplementary. Authorities and taxpayers must ensure notices appear in the designated portal section and that contact details and practitioner authorisations enable actual receipt to preserve the taxpayer's right to an adequate opportunity to respond. en-us Sat, 16 Aug 2025 10:19:59 +0530 Sat, 16 Aug 2025 10:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14962 Portal-only publication of tax notices does not by itself satisfy the sequential service requirement under Section 169; primary modes such as personal delivery, registered post or electronic communication must be attempted and portal upload is supplementary. Authorities and taxpayers must ensure notices appear in the designated portal section and that contact details and practitioner authorisations enable actual receipt to preserve the taxpayer's right to an adequate opportunity to respond. Articles Goods and Services Tax - GST Sat, 16 Aug 2025 10:19:59 +0530 https://www.taxtmi.com/article/detailed?id=14962