https://www.taxtmi.com/caselaws?id=463278 Service of notice uploaded on the common portal was valid under Section 169(1)(d) of the Uttar Pradesh GST Act because electronic portal service is a recognised statutory mode. Clause (f) of Section 169(1) applies only when the department cannot practicably use the preceding modes, and it cannot be invoked merely because the taxpayer could not access the portal due to internal or personal reasons. The cited Madras High Court decisions were found inapplicable on the facts. The challenge to the order under Section 74(9) therefore failed, and the impugned order was left undisturbed. en-us Fri, 11 Jul 2025 00:00:00 +0530 Wed, 20 Aug 2025 20:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463278 Service of notice uploaded on the common portal was valid under Section 169(1)(d) of the Uttar Pradesh GST Act because electronic portal service is a recognised statutory mode. Clause (f) of Section 169(1) applies only when the department cannot practicably use the preceding modes, and it cannot be invoked merely because the taxpayer could not access the portal due to internal or personal reasons. The cited Madras High Court decisions were found inapplicable on the facts. The challenge to the order under Section 74(9) therefore failed, and the impugned order was left undisturbed. Case-Laws GST Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463278