High Court Affirms GST Order Communication via Email and Portal as per Section 169(c) and (d) for Transparency.

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....Principles of Natural Justice - mode of service / communication of orders - As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, is to be treated as an effective communication under the statute - HC....