{"id":77083,"date":"2026-10-23T12:02:07","date_gmt":"2026-10-23T12:02:07","guid":{"rendered":""},"modified":"2026-10-23T12:02:07","modified_gmt":"2026-10-23T12:02:07","slug":"effective-gst-notice-service-requires-alternative-delivery-after-repeated-non-response-before-ex-parte-assessment-may-proceed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77083","title":{"rendered":"Effective GST notice service requires alternative delivery after repeated non-response before ex parte assessment may proceed."},"content":{"rendered":"<p>Effective GST notice service requires alternative delivery after repeated non-response before ex parte assessment may proceed.<br \/>Case-Laws<br \/>GST<br \/>Effective service of GST notices requires more than portal upload where repeated electronic communications receive no response. Although portal upload is a statutorily sufficient service mode, the proper officer should consider alternative prescribed modes, preferably registered post, to ensure actual notice. Proceeding ex parte without effective service and a meaningful personal hearing is an empty formality. The assessment was set aside and remanded for fresh adjudication, conditional on payment of the stipulated disputed-tax portion, objections, and clear notice of personal hearing.<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=105345\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Effective GST notice service requires alternative delivery after repeated non-response before ex parte assessment may proceed.Case-LawsGSTEffective service of GST notices requires more than portal upload where repeated electronic communications receive&#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-77083","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77083","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=77083"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77083\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}