{"id":77276,"date":"2026-11-06T11:00:39","date_gmt":"2026-11-06T11:00:39","guid":{"rendered":""},"modified":"2026-11-06T11:00:39","modified_gmt":"2026-11-06T11:00:39","slug":"gst-notice-service-and-hearing-rights-require-alternative-delivery-where-portal-service-fails-in-input-tax-credit-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77276","title":{"rendered":"GST notice service and hearing rights require alternative delivery where portal service fails in input tax credit proceedings."},"content":{"rendered":"<p>GST notice service and hearing rights require alternative delivery where portal service fails in input tax credit proceedings.<br \/>Case-Laws<br \/>GST<br \/>Effective service of GST notices and an opportunity to answer a show cause notice are required for compliance with natural justice. Where portal-based service is ineffective, the department must use alternative statutory modes under Section 169 of the GST Act, such as registered post with acknowledgement due. Proceedings conducted without a hearing or opportunity to respond breach natural justice. The proceedings concerned IGST credit inadvertently reported under CGST and SGST and corrected in a subsequent GSTR-3B return.<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=105899\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST notice service and hearing rights require alternative delivery where portal service fails in input tax credit proceedings.Case-LawsGSTEffective service of GST notices and an opportunity to answer a show cause notice are required for compliance with&#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-77276","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77276","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=77276"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77276\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}