Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.
Case-Laws
GST
Validity of notifications issued under the impugned scheme was challenged on grounds that portal uploading under 'Additional Notices and Orders' did not constitute proper service and that non-compliance with statutory procedural requirements vitally affected the order's validity; the writ was entertained on those vires and natural jus
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