https://www.taxtmi.com/caselaws?id=802189 GST portal upload is a valid mode of service, but repeated non-response to assessment notices requires the officer to explore other prescribed modes under Section 169(1) of the Central Goods and Services Tax Act, 2017, preferably registered post with acknowledgment due. Portal upload alone in these circumstances does not afford a meaningful opportunity to reply or be heard and breaches natural justice. Safeguards for fresh adjudication include an opportunity to submit objections and clear notice of a personal hearing. A bank-account attachment cannot survive the setting aside of the underlying assessment. en-us Fri, 16 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802189 GST portal upload is a valid mode of service, but repeated non-response to assessment notices requires the officer to explore other prescribed modes under Section 169(1) of the Central Goods and Services Tax Act, 2017, preferably registered post with acknowledgment due. Portal upload alone in these circumstances does not afford a meaningful opportunity to reply or be heard and breaches natural justice. Safeguards for fresh adjudication include an opportunity to submit objections and clear notice of a personal hearing. A bank-account attachment cannot survive the setting aside of the underlying assessment. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802189