2025 (6) TMI 1250

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.... A. A. FOR THE PETITIONER : BY ADV SRI. MOOSA E. S. FOR THE RESPONDENT : BY ADV SHRI. P. R. SREEJITH, SC, SMT. JASMIN M. M, G. P JUDGMENT This writ petition is submitted by the petitioner being aggrieved by Ext.P6 order, issued by the 3rd respondent under Section 73 of the SGST/CGST Act, 2017. According to the petitioner, the aforesaid order was passed without proper notice to the peti....

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....ds for the same. Section169(1)(d) contemplates for service of notice by way of making it available in the common portal. Since the statute recognizes any one of the modes as referred to in Section169(1) as the proper service of notice, the effective service through any one of the modes would amount to sufficient notice for initiating or continuing proceedings under the Act. The issue raised by the....