https://www.taxtmi.com/highlights?id=105508 Effective service of GST notices requires more than portal upload where repeated non-response indicates that the taxpayer may not have received notice. In those circumstances, the officer must consider other permitted service modes, preferably RPAD, and provide a clear personal-hearing notice; otherwise, an ex parte assessment becomes an empty formality. The assessment on issues other than input tax credit limitation was set aside for fresh consideration after reply and hearing, subject to stipulated partial tax payment. The input tax credit component disallowed as time-barred under section 16(4) was separately quashed in accordance with an earlier common order. en-us Wed, 28 Oct 2026 07:16:36 +0530 Wed, 28 Oct 2026 07:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105508 Effective service of GST notices requires more than portal upload where repeated non-response indicates that the taxpayer may not have received notice. In those circumstances, the officer must consider other permitted service modes, preferably RPAD, and provide a clear personal-hearing notice; otherwise, an ex parte assessment becomes an empty formality. The assessment on issues other than input tax credit limitation was set aside for fresh consideration after reply and hearing, subject to stipulated partial tax payment. The input tax credit component disallowed as time-barred under section 16(4) was separately quashed in accordance with an earlier common order. Highlights GST Wed, 28 Oct 2026 07:16:36 +0530 https://www.taxtmi.com/highlights?id=105508