https://www.taxtmi.com/caselaws?id=471932 GST portal uploading is a valid mode of service. However, where repeated portal notices receive no response, effective service requires the officer to use alternative modes permitted under the GST Act, preferably registered post with acknowledgement due. An ex parte assessment without a personal hearing in those circumstances provides inadequate opportunity and reduces compliance with natural justice to an empty formality. The assessment was set aside and remitted for fresh consideration, subject to payment of 25% of the disputed tax, filing of objections, and a clear notice for personal hearing. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 23 Sep 2026 21:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471932 GST portal uploading is a valid mode of service. However, where repeated portal notices receive no response, effective service requires the officer to use alternative modes permitted under the GST Act, preferably registered post with acknowledgement due. An ex parte assessment without a personal hearing in those circumstances provides inadequate opportunity and reduces compliance with natural justice to an empty formality. The assessment was set aside and remitted for fresh consideration, subject to payment of 25% of the disputed tax, filing of objections, and a clear notice for personal hearing. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471932