{"id":75109,"date":"2026-02-27T13:48:57","date_gmt":"2026-02-27T08:18:57","guid":{"rendered":""},"modified":"2026-02-27T13:48:57","modified_gmt":"2026-02-27T08:18:57","slug":"improper-electronic-service-of-notices-court-held-portal-upload-insufficient-allowing-vires-challenge-and-stay-on-recovery-and-attachment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75109","title":{"rendered":"Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment."},"content":{"rendered":"<p>Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.<br \/>Case-Laws<br \/>GST<br \/>Validity of notifications issued under the impugned scheme was challenged on grounds that portal uploading under &#39;Additional Notices and Orders&#39; did not constitute proper service and that non-compliance with statutory procedural requirements vitally affected the order&#39;s validity; the writ was entertained on those vires and natural jus<\/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=97266\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.Case-LawsGSTValidity of notifications issued under the impugned scheme was challenged on grounds that portal upl&#8230;<\/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-75109","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75109","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=75109"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75109\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}