https://www.taxtmi.com/caselaws?id=784628 The dominant issue was breach of natural justice in GST assessment where the SCN was served only by portal upload and the assessee claimed unawareness and no personal hearing was afforded. The HC held that while portal upload is a valid mode of service, persistent non-response should have prompted the officer to apply mind and attempt alternate statutory modes under s.169(1), preferably RPAD, to ensure effective service; passing an ex parte order on "empty formalities" was impermissible. The impugned assessment order was set aside and remanded for fresh consideration, conditional on the assessee paying 25% of the disputed tax within four weeks, with setting aside to take effect upon such payment. en-us Fri, 02 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784628 The dominant issue was breach of natural justice in GST assessment where the SCN was served only by portal upload and the assessee claimed unawareness and no personal hearing was afforded. The HC held that while portal upload is a valid mode of service, persistent non-response should have prompted the officer to apply mind and attempt alternate statutory modes under s.169(1), preferably RPAD, to ensure effective service; passing an ex parte order on "empty formalities" was impermissible. The impugned assessment order was set aside and remanded for fresh consideration, conditional on the assessee paying 25% of the disputed tax within four weeks, with setting aside to take effect upon such payment. Case-Laws GST Fri, 02 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784628