https://www.taxtmi.com/article/detailed?id=14825 Service by uploading an order on the GST portal is a valid mode of service under Section 169(1) of the CGST/WBGST Act and the listed modes are alternative rather than sequential, except that clause (f) requires prior impracticability. The appellate authority erred in mechanically rejecting the appeal as time-barred without considering its power to condone delay; the High Court set aside the rejection for reconsideration in light of these principles. en-us Thu, 17 Jul 2025 08:20:30 +0530 Thu, 17 Jul 2025 08:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14825 Service by uploading an order on the GST portal is a valid mode of service under Section 169(1) of the CGST/WBGST Act and the listed modes are alternative rather than sequential, except that clause (f) requires prior impracticability. The appellate authority erred in mechanically rejecting the appeal as time-barred without considering its power to condone delay; the High Court set aside the rejection for reconsideration in light of these principles. Articles Goods and Services Tax - GST Thu, 17 Jul 2025 08:20:30 +0530 https://www.taxtmi.com/article/detailed?id=14825