https://www.taxtmi.com/caselaws?id=757919 Service of a GST show cause notice by e-mail was treated as valid where actual receipt was shown, and non-uploading of Form GST DRC-01 on the portal did not invalidate the notice. The adjudication order, however, was held unenforceable until the order summary and Form GST DRC-07 were properly uploaded and communicated on the portal. Once such portal communication is completed, the uploading date becomes the revised date of communication for computing the time to appeal, preserving the taxpayer's appellate remedy. en-us Wed, 21 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757919 Service of a GST show cause notice by e-mail was treated as valid where actual receipt was shown, and non-uploading of Form GST DRC-01 on the portal did not invalidate the notice. The adjudication order, however, was held unenforceable until the order summary and Form GST DRC-07 were properly uploaded and communicated on the portal. Once such portal communication is completed, the uploading date becomes the revised date of communication for computing the time to appeal, preserving the taxpayer's appellate remedy. Case-Laws GST Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757919