{"id":74801,"date":"2026-01-14T12:14:31","date_gmt":"2026-01-14T06:44:31","guid":{"rendered":""},"modified":"2026-01-14T12:14:31","modified_gmt":"2026-01-14T06:44:31","slug":"service-of-section-73-notice-by-portal-without-personal-hearing-held-deficient-assessment-set-aside-treated-as-section-74a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74801","title":{"rendered":"Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A"},"content":{"rendered":"<p>Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A<br \/>Case-Laws<br \/>GST<br \/>The core issue is validity of service and jurisdiction in issuance of a Section 73 notice where no personal hearing occurred and the taxpayer failed to reply; the court held that portal upload alone, without considered attempts under Section 169(1) (eg. RPAD), may be ineffective and amounts to mere formality, so service was deficient &#8211; consequence: t<\/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=96032\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74ACase-LawsGSTThe core issue is validity of service and jurisdiction in issuance of a Section 73 notice where no personal hearing occ<\/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-74801","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74801","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=74801"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74801\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}