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    <title>Service of Notices &amp; Orders on “Common Portal”- But where is the “Common Portal?&quot;</title>
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    <description>The article identifies a procedural gap: although service may be effected by e-mail or by making communications available on the common portal, the Government must notify a portal for specific functions. Multiple GST-related websites exist for different purposes, but none is expressly notified for service of notices under the common-portal method; therefore notices uploaded on an unstipulated website may not comply with the statutory electronic-service requirements and may require reissue, while acted-upon communications may remain valid.</description>
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      <description>The article identifies a procedural gap: although service may be effected by e-mail or by making communications available on the common portal, the Government must notify a portal for specific functions. Multiple GST-related websites exist for different purposes, but none is expressly notified for service of notices under the common-portal method; therefore notices uploaded on an unstipulated website may not comply with the statutory electronic-service requirements and may require reissue, while acted-upon communications may remain valid.</description>
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