{"id":74843,"date":"2026-01-22T11:20:32","date_gmt":"2026-01-22T05:50:32","guid":{"rendered":""},"modified":"2026-01-22T11:20:32","modified_gmt":"2026-01-22T05:50:32","slug":"service-of-notices-via-gst-portal-denied-taxpayer-effective-opportunity-resulting-in-quashing-and-remand-for-fresh-rectification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74843","title":{"rendered":"Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification."},"content":{"rendered":"<p>Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.<br \/>Case-Laws<br \/>GST<br \/>Challenge concerns validity of service where notices\/orders were uploaded under an inaccessible portal tab, preventing the taxpayer from responding and leading to an ex parte assessment under Section 73. The tribunal found that electronic upload in an inaccessible category did not satisfy principles of natural justice because the affected perso<\/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=96265\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.Case-LawsGSTChallenge concerns validity of service where notices\/orders were uploaded under an inaccessible portal tab, preve<\/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-74843","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74843","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=74843"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74843\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}