https://www.taxtmi.com/caselaws?id=437320 Online service of a show cause notice and cancellation order through the GST portal constituted valid service under s.169(1)(d) of the GST Act; the taxpayer's plea of unawareness was rejected on binding precedent, and the cancellation for non-filing of returns stood. The statutory appeal under s.107 had to be filed within 90 days, with a further condonable period of 30 days only; an appeal filed about six months beyond the outer limit was non-maintainable, leaving the appellate authority without power to condone. The rejection of the appeal as time-barred was upheld, and the challenge to cancellation failed. en-us Tue, 07 Mar 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437320 Online service of a show cause notice and cancellation order through the GST portal constituted valid service under s.169(1)(d) of the GST Act; the taxpayer's plea of unawareness was rejected on binding precedent, and the cancellation for non-filing of returns stood. The statutory appeal under s.107 had to be filed within 90 days, with a further condonable period of 30 days only; an appeal filed about six months beyond the outer limit was non-maintainable, leaving the appellate authority without power to condone. The rejection of the appeal as time-barred was upheld, and the challenge to cancellation failed. Case-Laws GST Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437320