https://www.taxtmi.com/article/detailed?id=17503 GST notice service through the common portal is a recognised method under Section 169, but persistent non-response may require the proper officer to consider another prescribed mode, preferably registered post with acknowledgement due. Competing approaches treat portal-only service differently: one requires further steps where communication appears ineffective, while another regards any statutory mode as sufficient. The issue is linked to the taxpayer's opportunity for a personal hearing before an adverse determination. en-us Thu, 01 Oct 2026 07:42:21 +0530 Thu, 01 Oct 2026 07:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17503 GST notice service through the common portal is a recognised method under Section 169, but persistent non-response may require the proper officer to consider another prescribed mode, preferably registered post with acknowledgement due. Competing approaches treat portal-only service differently: one requires further steps where communication appears ineffective, while another regards any statutory mode as sufficient. The issue is linked to the taxpayer's opportunity for a personal hearing before an adverse determination. Articles Goods and Services Tax - GST Thu, 01 Oct 2026 07:42:21 +0530 https://www.taxtmi.com/article/detailed?id=17503