https://www.taxtmi.com/caselaws?id=796833 Effective notice and a meaningful opportunity of personal hearing are required before completing a GST assessment ex parte. Uploading notices on the GST portal is a valid mode of service, but repeated non-response requires the assessing officer to consider other statutory service methods, preferably registered post with acknowledgement due, to secure actual notice. Mere completion of portal-upload formalities without ensuring an effective opportunity to respond or be heard is inadequate. The assessment was set aside and remitted for fresh consideration, and the consequential attachment could not continue. en-us Thu, 22 Jan 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796833 Effective notice and a meaningful opportunity of personal hearing are required before completing a GST assessment ex parte. Uploading notices on the GST portal is a valid mode of service, but repeated non-response requires the assessing officer to consider other statutory service methods, preferably registered post with acknowledgement due, to secure actual notice. Mere completion of portal-upload formalities without ensuring an effective opportunity to respond or be heard is inadequate. The assessment was set aside and remitted for fresh consideration, and the consequential attachment could not continue. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796833