Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.

Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.Case-LawsGSTWhen a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading w

Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
Case-Laws
GST
When a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading was held insufficient to afford an effective personal hearing; the issuing officer must explore alternative modes of service (including registered post with acknowledgment) before proceeding ex parte. The impugned assessment was set a

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