https://www.taxtmi.com/caselaws?id=755310 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. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755310 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. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755310