Common portal service of notices: uncertainty over which portal qualifies may render electronic notices vulnerable to challenge.
The article identifies a procedural gap: although service may be effected by e-mail or by making communications available on the common portal, the Government must notify a portal for specific functions. Multiple GST-related websites exist for different purposes, but none is expressly notified for service of notices under the common-portal method; therefore notices uploaded on an unstipulated website may not comply with the statutory electronic-service requirements and may require reissue, while acted-upon communications may remain valid. (AI Summary)