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GST - Highlights / Catch Notes

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Principles of Natural Justice - mode of service / communication ...

Case Laws     GST

August 26, 2020

Principles of Natural Justice - mode of service / communication of orders - As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, is to be treated as an effective communication under the statute - HC

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