https://www.taxtmi.com/article/detailed?id=16527 Effective service of notice and hearing communications under Section 169 of the CGST Act requires more than a formal upload on the GST portal where the respondent indicates difficulty accessing appeal papers. The GSTAT used multiple modes of communication, including portal notice, email, and physical papers through speed post, to ensure actual access to the appeal record and notice of hearing. The discussion treats this as compliance with effective communication and as an application of the statutory modes of service. The article links this approach with principles of natural justice and Section 75(4), stressing the need for a fair opportunity of hearing before proceeding. en-us Fri, 29 May 2026 09:00:31 +0530 Fri, 29 May 2026 09:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16527 Effective service of notice and hearing communications under Section 169 of the CGST Act requires more than a formal upload on the GST portal where the respondent indicates difficulty accessing appeal papers. The GSTAT used multiple modes of communication, including portal notice, email, and physical papers through speed post, to ensure actual access to the appeal record and notice of hearing. The discussion treats this as compliance with effective communication and as an application of the statutory modes of service. The article links this approach with principles of natural justice and Section 75(4), stressing the need for a fair opportunity of hearing before proceeding. Articles Goods and Services Tax - GST Fri, 29 May 2026 09:00:31 +0530 https://www.taxtmi.com/article/detailed?id=16527