Tag Archives: Umagaurav (P.) Ltd.

Portal-Uploaded SCN and Email Reminders Validly Served; Writ Challenging Ex Parte Demand Dismissed

By | September 19, 2026

Portal-Uploaded SCN and Email Reminders Validly Served; Writ Challenging Ex Parte Demand Dismissed Issue Whether an SCN issued in Form GST DRC-01 via the portal and notified through automated email/SMS alerts constitutes valid statutory service under Section 169 of the CGST/BGST Act. Whether a writ petition under Article 226 challenging an ex parte demand order… Read More »