https://www.taxtmi.com/caselaws?id=778660 Under the GST appellate scheme, limitation begins only when the adjudication order is communicated to the assessee, and mere upload of the order in the GST portal is not enough by itself. Communication requires the order to reach the assessee through an effective mode of service, and the statutory scheme does not place the burden on the assessee to keep checking the portal. On the facts, the authority should have used one of the other permitted modes of service, so the limitation period had not commenced from the portal upload and the assessee was left free to file a statutory appeal after proper communication. en-us Wed, 17 Sep 2025 00:00:00 +0530 Wed, 01 Jul 2026 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778660 Under the GST appellate scheme, limitation begins only when the adjudication order is communicated to the assessee, and mere upload of the order in the GST portal is not enough by itself. Communication requires the order to reach the assessee through an effective mode of service, and the statutory scheme does not place the burden on the assessee to keep checking the portal. On the facts, the authority should have used one of the other permitted modes of service, so the limitation period had not commenced from the portal upload and the assessee was left free to file a statutory appeal after proper communication. Case-Laws GST Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778660