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    <title>Chartered Accountant’s Inbox, Taxpayer’s Liability: Delhi HC on Ex-parte GST Demands</title>
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    <description>Portal communications mapped to a consultant&#039;s e mail constitute valid service on the taxpayer; failures arising from the taxpayer&#039;s chosen compliance architecture do not ordinarily attract writ relief. Consultant negligence is not a standalone ground for reopening ex parte orders, and equitable offers such as partial deposits cannot substitute for the statutory appellate remedy. Taxpayers are expected to pursue the prescribed statutory appeal and to maintain portal governance, records, and evidence to substantiate any claim of procedural prejudice.</description>
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      <description>Portal communications mapped to a consultant&#039;s e mail constitute valid service on the taxpayer; failures arising from the taxpayer&#039;s chosen compliance architecture do not ordinarily attract writ relief. Consultant negligence is not a standalone ground for reopening ex parte orders, and equitable offers such as partial deposits cannot substitute for the statutory appellate remedy. Taxpayers are expected to pursue the prescribed statutory appeal and to maintain portal governance, records, and evidence to substantiate any claim of procedural prejudice.</description>
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