Electronic Service of Notices Under Central Excise Act Valid Through CGST Act Sections 142(8)(a) and 169(1)(c)
Case-Laws
GST
HC held that electronic service of notices under Central Excise Act 1944 is permissible through application of CGST Act provisions. Reading Sections 142(8)(a) and 169(1)(c) of CGST Act together enables electronic service modes for existing laws including 1944 Act, despite Section 37C being silent on email service. Court rejected petitioner's argument against elect
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