https://www.taxtmi.com/caselaws?id=784944 Sending notices by uploading on a portal is a valid mode of service under the GST Act, but officers must apply their minds and, where there is no response, explore other modes of service prescribed by law (preferably RPAD) to ensure effective service; failure to do so renders subsequent ex parte assessment orders without jurisdiction. The impugned assessment order was set aside for lack of effective service and the petitioner was directed to treat that assessment order as a notice under the Acts post-assessment notice procedure and file a reply accordingly. en-us Tue, 06 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784944 Sending notices by uploading on a portal is a valid mode of service under the GST Act, but officers must apply their minds and, where there is no response, explore other modes of service prescribed by law (preferably RPAD) to ensure effective service; failure to do so renders subsequent ex parte assessment orders without jurisdiction. The impugned assessment order was set aside for lack of effective service and the petitioner was directed to treat that assessment order as a notice under the Acts post-assessment notice procedure and file a reply accordingly. Case-Laws GST Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784944