{"id":76576,"date":"2026-09-09T08:20:28","date_gmt":"2026-09-09T08:20:28","guid":{"rendered":""},"modified":"2026-09-09T08:20:28","modified_gmt":"2026-09-09T08:20:28","slug":"electronic-gst-notice-service-remains-valid-when-uploaded-to-the-taxpayer-s-portal-failure-to-monitor-it-cannot-defeat-assessment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76576","title":{"rendered":"Electronic GST notice service remains valid when uploaded to the taxpayer&#8217;s portal; failure to monitor it cannot defeat assessment."},"content":{"rendered":"<p>Electronic GST notice service remains valid when uploaded to the taxpayer&#39;s portal; failure to monitor it cannot defeat assessment.<br \/>Case-Laws<br \/>GST<br \/>Electronic service of GST notices and assessment orders through a taxpayer&#39;s web-portal profile constitutes valid and sufficient service under the CGST Act. A taxpayer remains responsible for monitoring the portal, communicating hearing dates and uploaded orders to its engaged lawyer, and responding to departmental communications. Execution of a vakalathnama does not transfer that monitoring obligation or establish denial of opportunity. Where no material demonstrates a lapse by the lawyer, non-participation caused by failure to check the portal does not justify interference with assessment orders or consequential recovery proceedings. The writ petition was dismissed.<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=103569\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic GST notice service remains valid when uploaded to the taxpayer&#8217;s portal; failure to monitor it cannot defeat assessment.Case-LawsGSTElectronic service of GST notices and assessment orders through a taxpayer&#8217;s web-portal profile constitutes v&#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-76576","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76576","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=76576"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76576\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}