https://www.taxtmi.com/article/detailed?id=11113 Uploading a show cause notice and cancellation order on the GST common portal, combined with electronic notifications to the registrant's mobile number and recorded email, qualifies as effective service; non-download by the registrant does not defeat service, and the limitation period for filing an appeal runs from the date of such availability, precluding extension where an appeal is thereby time-barred. en-us Wed, 15 Feb 2023 08:58:50 +0530 Wed, 15 Feb 2023 08:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11113 Uploading a show cause notice and cancellation order on the GST common portal, combined with electronic notifications to the registrant's mobile number and recorded email, qualifies as effective service; non-download by the registrant does not defeat service, and the limitation period for filing an appeal runs from the date of such availability, precluding extension where an appeal is thereby time-barred. Articles Goods and Services Tax - GST Wed, 15 Feb 2023 08:58:50 +0530 https://www.taxtmi.com/article/detailed?id=11113