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.....

Held - It does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been .....

Held - The submissions that the concerned officer had no option but to choose from a drop down menu, is clearly not the answer to the challenge lai.....