The ruling in brief
Where assessee challenged section 74 proceedings alleging non-service of notices uploaded on GST portal, service through common portal was valid under section 169 and writ petition was liable to be dismissed as records established participation and dispelled claim of ignorance
Provisions considered
Section 169, read with sections 74, of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017
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