{"id":71105,"date":"2025-03-11T08:33:24","date_gmt":"2025-03-11T03:03:24","guid":{"rendered":""},"modified":"2025-03-11T08:33:24","modified_gmt":"2025-03-11T03:03:24","slug":"improper-service-of-gst-demand-notice-on-portal-under-additional-notices-section-invalidated-as-inaccessible-to-taxpayer","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71105","title":{"rendered":"Improper Service of GST Demand Notice on Portal Under &#8220;Additional Notices&#8221; Section Invalidated as Inaccessible to Taxpayer"},"content":{"rendered":"<p>Improper Service of GST Demand Notice on Portal Under &#8220;Additional Notices&#8221; Section Invalidated as Inaccessible to Taxpayer<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex precedent, the Court found that notices uploaded under &#8220;additional notices and orders&#8221; on the GST portal were not easily accessible and thus escaped the petitioner&#39;s attention. While Section 169 permits service via the common portal, the C<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86430\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Improper Service of GST Demand Notice on Portal Under &#8220;Additional Notices&#8221; Section Invalidated as Inaccessible to TaxpayerCase-LawsGSTThe HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex preced<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71105","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71105"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71105\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}