https://www.taxtmi.com/caselaws?id=801515 Portal-based GST notice is a valid mode of service, but repeated non-response requires use of other available service methods, preferably registered post, to secure effective service. An ex parte assessment founded solely on formal portal uploads, without a personal hearing, denies an effective opportunity to respond and breaches natural justice. The resulting assessment and consequential order are unsustainable because effective service and a meaningful hearing were not provided. en-us Fri, 09 Oct 2026 00:00:00 +0530 Thu, 22 Oct 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801515 Portal-based GST notice is a valid mode of service, but repeated non-response requires use of other available service methods, preferably registered post, to secure effective service. An ex parte assessment founded solely on formal portal uploads, without a personal hearing, denies an effective opportunity to respond and breaches natural justice. The resulting assessment and consequential order are unsustainable because effective service and a meaningful hearing were not provided. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801515