{"id":71804,"date":"2025-06-14T06:47:39","date_gmt":"2025-06-14T01:17:39","guid":{"rendered":""},"modified":"2025-06-14T06:47:39","modified_gmt":"2025-06-14T01:17:39","slug":"service-via-online-portal-deemed-valid-under-section-169-1-d-procedural-flexibility-affirmed-for-notice-and-appeal-timelines","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71804","title":{"rendered":"Service via Online Portal Deemed Valid Under Section 169(1)(d), Procedural Flexibility Affirmed for Notice and Appeal Timelines"},"content":{"rendered":"<p>Service via Online Portal Deemed Valid Under Section 169(1)(d), Procedural Flexibility Affirmed for Notice and Appeal Timelines<br \/>Case-Laws<br \/>GST<br \/>HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST\/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority&#39;s mechanical rejecti<\/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=89420\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service via Online Portal Deemed Valid Under Section 169(1)(d), Procedural Flexibility Affirmed for Notice and Appeal TimelinesCase-LawsGSTHC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST<\/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-71804","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71804","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=71804"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71804\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}