{"id":75232,"date":"2026-03-19T08:59:46","date_gmt":"2026-03-19T08:59:46","guid":{"rendered":""},"modified":"2026-03-19T08:59:46","modified_gmt":"2026-03-19T08:59:46","slug":"effective-service-of-notices-portal-only-notice-insufficient-order-set-aside-and-fresh-hearing-ordered-with-bank-attachment-released","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75232","title":{"rendered":"Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released."},"content":{"rendered":"<p>Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.<br \/>Case-Laws<br \/>GST<br \/>Uploading a show cause notice on the GST portal is a recognised mode of service, but where the taxpayer was unaware and the original was not furnished and no personal hearing was afforded, confirmation of proposals is unsustainable; the HC set aside the assessment and remitted the matter for fresh consideration, directing opportunity to file reply and a personal hearing. Officers are required to explore alternative prescribed modes of service under Section 169(1) (preferably RPAD) if portal service elicits no response. Attachment of the petitioner&#39;s bank account is ordered released and de frozen on production of this 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=97864\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.Case-LawsGSTUploading a show cause notice on the GST portal is a recognised mode of service, but where the taxpayer w&#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-75232","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75232","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=75232"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75232\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}