Notice Uploaded Solely on Portal Without Attempting Other Modes is Invalid Service Under Sec 169 TNGST Act.

The High Court ruled that serving a notice solely by uploading it on a web portal, without attempting other prescribed methods, is not valid under Section 169 of the Tamil Nadu GST Act 2017. This section requires notices to be served by registered post or email, and only if these methods fail can a notice be uploaded on the portal. The court set aside the assessment orders due to non-compliance with these mandatory notice requirements. .....

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