Court Invalidates GST Notice Served Only via Web Portal, Citing Non-Compliance with Section 169 of Tamil Nadu GST Act.
Case-Laws
GST
The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insuffici
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