Electronic Service via Common Portal Legally Valid Under GST Act, Section 169(1)(d) Enables Direct Digital Notification Without Additional Requirements
Case-Laws
GST
HC held that service of notice/order via common portal is valid under GST Act. Section 169(1)(d) independently provides for electronic service through common portal, without requiring additional notification under Section 146. The statutory provision explicitly enables serving decisions, orders, summons, and notices electro
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