Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.

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....When a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading was held insufficient to afford an effective personal hearing; the issuing officer must explore alternative modes of service (including registered post with acknowledgment) before proceeding ex parte. The impugned assessment was set aside for lack of opportunity of hearing and the matter remanded for fresh consideration, subject to the condition that the taxpayer deposit 25% of the disputed tax within four weeks; the setting aside takes effect from the date of that payment.....