Electronic GST notice service remains valid when uploaded to the taxpayer's portal; failure to monitor it cannot defeat assessment.

Electronic GST notice service remains valid when uploaded to the taxpayer's portal; failure to monitor it cannot defeat assessment. https://www.taxtmi.com/highlights?id=103569 Electronic service of GST notices and assessment orders through a taxpayer's web-portal profile constitutes valid and sufficient service under the CGST Act. A taxpayer remains responsible for monitoring the portal, communicating hearing dates and uploaded orders to its engaged lawyer, and responding to departmental communications. Execution of a vakalathnama does not transfer that monitoring obligation or establish denial of opportunity. Where no material demonstrates a lapse by the lawyer, non-participation caused by failure to check the portal does not justify interference with assessment orders or consequential recovery proceedings. The writ petition was dismissed. en-us Wed, 09 Sep 2026 08:20:28 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator Electronic GST notice service remains valid when uploaded to the taxpayer's portal; failure to monitor it cannot defeat assessment. https://www.taxtmi.com/highlights?id=103569 Electronic service of GST notices and assessment orders through a taxpayer's web-portal profile constitutes valid and sufficient service under the CGST Act. A taxpayer remains responsible for monitoring the portal, communicating hearing dates and uploaded orders to its engaged lawyer, and responding to departmental communications. Execution of a vakalathnama does not transfer that monitoring obligation or establish denial of opportunity. Where no material demonstrates a lapse by the lawyer, non-participation caused by failure to check the portal does not justify interference with assessment orders or consequential recovery proceedings. The writ petition was dismissed. Highlights GST Wed, 09 Sep 2026 08:20:28 +0530 https://www.taxtmi.com/highlights?id=103569