https://www.taxtmi.com/highlights?id=96032 The core issue is validity of service and jurisdiction in issuance of a Section 73 notice where no personal hearing occurred and the taxpayer failed to reply; the court held that portal upload alone, without considered attempts under Section 169(1) (eg. RPAD), may be ineffective and amounts to mere formality, so service was deficient - consequence: the impugned assessment order was without jurisdiction and set aside. The court directed that the assessment order be treated as a notice under Section 74A and the taxpayer afforded an opportunity to file a reply, thereby restoring procedural fairness. - HC en-us Wed, 14 Jan 2026 12:14:31 +0530 Wed, 14 Jan 2026 12:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96032 The core issue is validity of service and jurisdiction in issuance of a Section 73 notice where no personal hearing occurred and the taxpayer failed to reply; the court held that portal upload alone, without considered attempts under Section 169(1) (eg. RPAD), may be ineffective and amounts to mere formality, so service was deficient - consequence: the impugned assessment order was without jurisdiction and set aside. The court directed that the assessment order be treated as a notice under Section 74A and the taxpayer afforded an opportunity to file a reply, thereby restoring procedural fairness. - HC Highlights GST Wed, 14 Jan 2026 12:14:31 +0530 https://www.taxtmi.com/highlights?id=96032