https://www.taxtmi.com/caselaws?id=785461 Violation of principles of natural justice was found where an assessment order was passed without affording personal hearing and where notices uploaded on the GST portal were not brought to the taxpayer's attention; consequence: the impugned assessment was set aside and remanded for fresh consideration. The court held that service solely by portal, without exploring prescribed alternative modes when there is no response, is ineffective and officers must attempt other modes such as registered post with acknowledgement; consequence: assessing authority directed to re-serve notices effectively and reconsider the matter. Remand conditioned on payment of 25% of disputed tax within four weeks, with annulment effective upon payment. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785461 Violation of principles of natural justice was found where an assessment order was passed without affording personal hearing and where notices uploaded on the GST portal were not brought to the taxpayer's attention; consequence: the impugned assessment was set aside and remanded for fresh consideration. The court held that service solely by portal, without exploring prescribed alternative modes when there is no response, is ineffective and officers must attempt other modes such as registered post with acknowledgement; consequence: assessing authority directed to re-serve notices effectively and reconsider the matter. Remand conditioned on payment of 25% of disputed tax within four weeks, with annulment effective upon payment. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785461