Held - The contention that the registered persons/dealers were unaware of the service of the impugned orders in the po.....

Held: Upon perusal of Section 169 of the Act, we are of the view that in the event the service is made by way of the r.....

Held: Admittedly, in this case, the order issued under Section 73 of the said Act for the tax perio.....

Held: As far as the service of notice is concerned, Section 169 of the SGST/CGST Act, contemplates .....

Held: No doubt sending notice by uploading in portal is a sufficient serv.....

Held - No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who finds no res.....