https://www.taxtmi.com/caselaws?id=769860 First-time uploading of a tax show cause notice and consequential determination order in the portal's additional notices/orders tab, without effective communication or enabling instructions, did not amount to proper service. On that footing, the taxpayer could not be treated as having had effective notice of the proceedings, and the appeal could not be rejected as time-barred on an assumed basis of knowledge. The delay-based dismissal was therefore unsustainable, and the matter had to be reconsidered on merits, restoring the taxpayer's right to a substantive hearing. en-us Tue, 25 Feb 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769860 First-time uploading of a tax show cause notice and consequential determination order in the portal's additional notices/orders tab, without effective communication or enabling instructions, did not amount to proper service. On that footing, the taxpayer could not be treated as having had effective notice of the proceedings, and the appeal could not be rejected as time-barred on an assumed basis of knowledge. The delay-based dismissal was therefore unsustainable, and the matter had to be reconsidered on merits, restoring the taxpayer's right to a substantive hearing. Case-Laws GST Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769860