https://www.taxtmi.com/caselaws?id=798593 Electronic upload of hearing notices and assessment orders on a taxpayer's designated web portal constitutes valid service. Statutory appeals against assessment orders are available under the prescribed appellate mechanism, and a writ challenge based on alleged lack of hearing is not maintainable where portal communications were duly uploaded. Taxpayers must monitor portal communications and instruct authorised representatives accordingly; executing a vakalatnama does not transfer that responsibility or, without more, establish a representative's lapse. en-us Mon, 03 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798593 Electronic upload of hearing notices and assessment orders on a taxpayer's designated web portal constitutes valid service. Statutory appeals against assessment orders are available under the prescribed appellate mechanism, and a writ challenge based on alleged lack of hearing is not maintainable where portal communications were duly uploaded. Taxpayers must monitor portal communications and instruct authorised representatives accordingly; executing a vakalatnama does not transfer that responsibility or, without more, establish a representative's lapse. Case-Laws GST Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798593