{"id":75029,"date":"2026-02-17T10:19:40","date_gmt":"2026-02-17T04:49:40","guid":{"rendered":""},"modified":"2026-02-17T10:19:40","modified_gmt":"2026-02-17T04:49:40","slug":"electronic-service-to-the-taxpayer-39-s-provided-email-discharges-the-sender-39-s-duty-agent-negligence-does-not-invalidate-service","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75029","title":{"rendered":"Electronic service to the taxpayer&#39;s provided email discharges the sender&#39;s duty; agent negligence does not invalidate service."},"content":{"rendered":"<p>Electronic service to the taxpayer&#39;s provided email discharges the sender&#39;s duty; agent negligence does not invalidate service.<br \/>Case-Laws<br \/>GST<br \/>Electronic service to the e-mail address provided by the taxpayer discharged the Department&#39;s duty; non-receipt caused by the taxpayer&#39;s agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal&#39;s Additional Notices and Orders tab claimed by the taxpayer was treated as an afte<\/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=96966\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic service to the taxpayer&#8217;s provided email discharges the sender&#8217;s duty; agent negligence does not invalidate service.Case-LawsGSTElectronic service to the e-mail address provided by the taxpayer discharged the Department&#8217;s duty; non-receipt caus<\/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-75029","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75029","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=75029"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75029\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}