Improper Service of GST Demand Notice on Portal Under "Additional Notices" Section Invalidated as Inaccessible to Taxpayer

The HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex precedent, the Court found that notices uploaded under "additional notices and orders" on the GST portal were not easily accessible and thus escaped the petitioner's attention. While Section 169 permits service via the common portal, the Court emphasized that the purpose of service is to make assessees aware of communications. The Court directed respondents to allow the petitioner to file a response within 30 days and for the notice to be properly adjudicated. The HC left open the question of whether email notifications should accompany portal uploads to ensure effective service. .....

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