https://www.taxtmi.com/forum/issue?id=118910 The central operative point is whether the limitation period for filing a GST appeal runs from the date an order is made available on the common portal or from the date of physical receipt by post. Section 169 provides alternative modes of service including portal availability and registered post; judicial authorities diverge between treating portal availability as effective service and treating the date of first actual knowledge as the trigger. Where uncertainty exists, filing a condonation petition or proving first actual communication is advised. en-us Mon, 18 Dec 2023 19:00:18 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118910 The central operative point is whether the limitation period for filing a GST appeal runs from the date an order is made available on the common portal or from the date of physical receipt by post. Section 169 provides alternative modes of service including portal availability and registered post; judicial authorities diverge between treating portal availability as effective service and treating the date of first actual knowledge as the trigger. Where uncertainty exists, filing a condonation petition or proving first actual communication is advised. Discussion-Forum GST Mon, 18 Dec 2023 19:00:18 +0530 https://www.taxtmi.com/forum/issue?id=118910