{"id":75140,"date":"2026-03-03T08:42:40","date_gmt":"2026-03-03T08:42:40","guid":{"rendered":""},"modified":"2026-03-03T08:42:40","modified_gmt":"2026-03-03T08:42:40","slug":"effective-service-requirement-officers-must-explore-alternative-service-modes-beyond-the-gst-portal-and-afford-personal-hearing-non-compliance-voids-orders","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75140","title":{"rendered":"Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders."},"content":{"rendered":"<p>Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders.<br \/>Case-Laws<br \/>GST<br \/>Uploading notices on the GST portal is a recognised mode of service, but officers must apply their mind and, where repeated non-response occurs, explore alternative modes of service to achieve effective delivery rather than mere formal compliance; failure to attempt other prescribed modes risks ineffective service and vulnerable ex parte orders. An assessment confirming show cause proposals without affording an effective opportunity of personal hearing is unsustainable; the court directed remand for fresh consideration conditional on a deposit, filing of reply, issuance of a clear 14 day notice and grant of personal hearing before a fresh order.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=97381\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders.Case-LawsGSTUploading notices on the GST portal is a recognised mode of service, but officers &#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-75140","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75140","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=75140"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75140\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}