Legal Service via Common Portal Under GST Act Section 169(1)(d) Deemed Valid, Ex Parte Orders Set Aside with Partial Tax Deposit Requirement
Case-Laws
GST
HC held that service of notices via common portal under Section 169(1)(d) of GST Act constitutes sufficient legal service, despite potential ineffectiveness. While respondents adopted an alternative service mode, they failed to ensure effective communication. The ex parte assessment orders were set aside, with fault attributed to both
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