|Andhra Pradesh High Court
Section 169 GST Act | Portal Upload Alone Insufficient for Service of Notice; AP HC Mandates Direct Alerts via SMS/Email
Andhra Pradesh High Court holds that GST assessment orders uploaded only on the portal without direct SMS/email alerts violate principles of natural justice. The court set aside ex-parte orders and directed re-adjudication with proper service, emphasizing that digital uploads alone do not constitute valid notice under Section 169 of the GST Act. Taxpayers and authorities must ensure compliance with direct notification requirements to avoid legal challenges.
