https://www.taxtmi.com/caselaws?id=787384 Assessment order passed without affording personal hearing and based solely on GST-portal uploads was vitiated: the legal principle applied was that portal service is valid but where the addressee does not respond the officer must apply mind and pursue alternative modes of service under Section 169(1) to secure effective service. Outcome: impugned orders set aside and matter remitted for fresh consideration on conditions - the assessee to deposit 25% of disputed tax within four weeks, thereafter permitted to file reply, and the authority must give 14 days clear notice fixing personal hearing and decide on merits. en-us Fri, 13 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787384 Assessment order passed without affording personal hearing and based solely on GST-portal uploads was vitiated: the legal principle applied was that portal service is valid but where the addressee does not respond the officer must apply mind and pursue alternative modes of service under Section 169(1) to secure effective service. Outcome: impugned orders set aside and matter remitted for fresh consideration on conditions - the assessee to deposit 25% of disputed tax within four weeks, thereafter permitted to file reply, and the authority must give 14 days clear notice fixing personal hearing and decide on merits. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787384