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    <description>Effective communication of an adjudication order through the portal is necessary before adverse demand consequences are sustained. Where the assessee showed that the order appeared on a different tab from the one ordinarily used for viewing notices and orders, and no material rebutted that grievance, the Court required a fresh opportunity to reply rather than forcing the assessee into a separate statutory remedy. It directed that the assessee treat the impugned order as the final notice, file a written reply within two weeks, and that the assessing officer issue a fresh notice with at least fifteen days&#039; notice before passing a reasoned and speaking order within one month.</description>
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      <description>Effective communication of an adjudication order through the portal is necessary before adverse demand consequences are sustained. Where the assessee showed that the order appeared on a different tab from the one ordinarily used for viewing notices and orders, and no material rebutted that grievance, the Court required a fresh opportunity to reply rather than forcing the assessee into a separate statutory remedy. It directed that the assessee treat the impugned order as the final notice, file a written reply within two weeks, and that the assessing officer issue a fresh notice with at least fifteen days&#039; notice before passing a reasoned and speaking order within one month.</description>
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