The HC held that service of notice by uploading on web portal ...

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

January 10, 2025

Case Laws GST HC

The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insufficient. The impugned assessment orders were set aside by the HC for non-compliance with mandatory notice requirements.

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The HC held that service of notice by uploading on web portal ...

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

January 10, 2025

Case Laws GST HC

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