Is uploading a GST Notice on GSTN portal truly due process of law?

Mr. Sahulhameed Vs Commercial Tax Officer (Madras High Court)

Facts of the case

The GST department uploaded notices, including orders, on the web portal of the registered person without using any alternative modes of communication such as email, post, or SMS.

Whereas the petitioner had engaged a practitioner for filing monthly returns. The portal contained the email ID and mobile number of the practitioner, but the practitioner did not communicate the messages to the petitioner.

Issue:

Uploading of Notices in the portal

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