Non-uploading of notice on portal does not vitiate proceedings, but missing adjudication order can protect the right of appeal.

Mere non-uploading of a show cause notice on the common portal does not vitiate proceedings where the notice is otherwise served, the recipient files a reply, and a personal hearing is granted, because service is in substantial compliance with the statutory requirements. Non-availability of the adjudication order on the portal, however, may prejudice the statutory right of appeal, so the petitioner was permitted to pursue the appellate remedy and the appellate forum was directed to consider limitation, if raised, on merits.

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Issues: Whether non-uploading of the show cause notice and adjudication order on the common portal vitiated the proceedings, and whether the petitioner should be permitted to pursue the statutory appeal.

Analysis: The notice was not uploaded on the common portal, and the relevant rules required upload of the show cause notice and adjudication order in the prescribed forms. However, the notice was served by speed post, the petitioner filed a reply, and a personal hearing was granted. In these circumstances, service of notice was held to be in substantial compliance with the statutory requirements, and the proceedings were not vitiated merely because the notice had not been uploaded. As regards the adjudication order, its non-availability on the portal could affect the petitioner's ability to prefer an appeal. The petitioner was therefore allowed to pursue the statutory appellate remedy, with the appellate forum to consider the appeal on merits and to deal with limitation, if raised.

Conclusion: Non-uploading of the show cause notice did not invalidate the adjudication, but the petitioner was entitled to file and pursue the appeal once the order was uploaded, or within the time directed by the Court.

Final Conclusion: The writ petition was disposed of with directions preserving the petitioner's appellate remedy while declining to set aside the proceedings on the ground of non-uploading alone.

Ratio Decidendi: Mere non-uploading of a show cause notice on the common portal does not vitiate proceedings when service is otherwise effected and the assessee participates, but non-disclosure of the adjudication order may justify protection of the statutory right of appeal.

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