https://www.taxtmi.com/highlights?id=105195 GST portal availability is a statutory method of serving notices and orders, but its use must afford a meaningful opportunity to respond and be heard in demand proceedings. Section 169 recognises portal upload and e-mail as service modes, while Sections 73 and 75 require a show-cause response, consideration of representations and a hearing before an adverse decision. Rule 142 requires electronic DRC-01 and DRC-07 summaries alongside the underlying statutory process; summaries do not replace the full notice or reasoned order. Portal-only service may be vulnerable where notices are inaccessible, technically unreliable, or produce an ex parte order without effective communication. Actual participation may cure prejudice, whereas ineffective service may justify remand while preserving adjudication on merits. en-us Mon, 19 Oct 2026 18:54:30 +0530 Mon, 19 Oct 2026 18:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105195 GST portal availability is a statutory method of serving notices and orders, but its use must afford a meaningful opportunity to respond and be heard in demand proceedings. Section 169 recognises portal upload and e-mail as service modes, while Sections 73 and 75 require a show-cause response, consideration of representations and a hearing before an adverse decision. Rule 142 requires electronic DRC-01 and DRC-07 summaries alongside the underlying statutory process; summaries do not replace the full notice or reasoned order. Portal-only service may be vulnerable where notices are inaccessible, technically unreliable, or produce an ex parte order without effective communication. Actual participation may cure prejudice, whereas ineffective service may justify remand while preserving adjudication on merits. Highlights GST Mon, 19 Oct 2026 18:54:30 +0530 https://www.taxtmi.com/highlights?id=105195