tax

*Notice Through Portal Not an Effective Mode of Service*

*Tax and Manner of Notice* - If the service of notices made by the respondents was sufficient as well as effective, for example, if they adopted the RPAD mode of service or any other modes as stated in Section 169 of the GST Act the notices were deemed to be served to the Assessees. If the Assessee had not responded for the notices, which were sent vide RPAD or other modes, in addition to uploading in common portal, the respondent shall proceed to pass ex parte orders, in which case, the petitioner cannot take a stand that the ex parte assessment order has been passed in violation of principles of natural justice. - *M/s.Axiom Gen Nxt India Private Limited v . Commercial State Tax Officer [2025] GCtR 927 (Madras)*