Uploading GST show cause notice online alone violates natural justice; Section 169(1) requires effective alternative service methods

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....The HC held that mere uploading of the show cause notice (SCN) on the GST portal without physical service does not satisfy the principles of natural justice, particularly when the petitioner remains unresponsive. The officer issuing repeated reminders must consider alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective notice. The impugned assessment order dated 29.04.2024 was passed ex parte without affording the petitioner a personal hearing, rendering it invalid. Consequently, the HC set aside the order and remanded the matter to the respondent for fresh consideration, directing adherence to proper service and hearing procedures. The petition was disposed of accordingly.....