Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders.

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....Uploading notices on the GST portal is a recognised mode of service, but officers must apply their mind and, where repeated non-response occurs, explore alternative modes of service to achieve effective delivery rather than mere formal compliance; failure to attempt other prescribed modes risks ineffective service and vulnerable ex parte orders. An assessment confirming show cause proposals without affording an effective opportunity of personal hearing is unsustainable; the court directed remand for fresh consideration conditional on a deposit, filing of reply, issuance of a clear 14 day notice and grant of personal hearing before a fresh order.....