https://www.taxtmi.com/caselaws?id=791046 Portal-upload of GST notices and assessment orders may satisfy service requirements, but where no alert intimation is sent and the registered person claims non-receipt, the process must still comply with natural justice and the procedural safeguards under GST law. On the facts, the notices and orders were only uploaded on the portal and were not otherwise brought to the petitioner's attention, so the assessment orders were set aside. The matters were remanded to the proper officer for fresh assessment after due notice, subject to payment of 20% of the disputed tax within six weeks. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791046 Portal-upload of GST notices and assessment orders may satisfy service requirements, but where no alert intimation is sent and the registered person claims non-receipt, the process must still comply with natural justice and the procedural safeguards under GST law. On the facts, the notices and orders were only uploaded on the portal and were not otherwise brought to the petitioner's attention, so the assessment orders were set aside. The matters were remanded to the proper officer for fresh assessment after due notice, subject to payment of 20% of the disputed tax within six weeks. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791046