https://www.taxtmi.com/article/detailed?id=15043 The central issue is whether posting an adjudication order on the GST portal starts the three month limitation under section 107(1) or whether the limitation runs from the date of effective communication. The division bench treated the date of effective communication as determinative, restored the appeal and remanded the matter, and urged measures to ensure direct email service to avoid communication gaps when registered contact details are outdated. en-us Thu, 04 Sep 2025 08:41:11 +0530 Thu, 04 Sep 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15043 The central issue is whether posting an adjudication order on the GST portal starts the three month limitation under section 107(1) or whether the limitation runs from the date of effective communication. The division bench treated the date of effective communication as determinative, restored the appeal and remanded the matter, and urged measures to ensure direct email service to avoid communication gaps when registered contact details are outdated. Articles Goods and Services Tax - GST Thu, 04 Sep 2025 08:41:11 +0530 https://www.taxtmi.com/article/detailed?id=15043