State can't skip primary service of notice modes, must follow Section 169 for valid GST notices.

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Full Text of the Document

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....The HC held that Section 169 of the Tamil Nadu GST Act mandates service of notices on assessees either in person, by registered post, or to the registered email ID as alternative modes. Only upon failure or impracticability of these modes can the State make publication of notices/orders on the web portal or newspaper as an additional step. Mere uploading on the portal without attempting the primary modes violates principles of natural justice. The impugned assessment orders were set aside and remanded to comply with Section 169 requirements.....