{"id":74958,"date":"2026-02-07T18:04:37","date_gmt":"2026-02-07T12:34:37","guid":{"rendered":""},"modified":"2026-02-07T18:04:37","modified_gmt":"2026-02-07T12:34:37","slug":"service-by-uploading-on-gst-portal-may-be-insufficient-officer-must-use-alternative-modes-remand-allowed-subject-to-deposit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74958","title":{"rendered":"Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit."},"content":{"rendered":"<p>Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.<br \/>Case-Laws<br \/>GST<br \/>When a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading was held insufficient to afford an effective personal hearing; the issuing officer must explore alternative modes of service (including registered post with acknowledgment) before proceeding ex parte. The impugned assessment was set a<\/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=96694\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.Case-LawsGSTWhen a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading w<\/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-74958","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74958","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=74958"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74958\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}