https://www.taxtmi.com/caselaws?id=784058 Section 169 permits service by e-mail or through the Common Portal as alternative statutory modes, without requiring prior physical service; service by affixation is available only where earlier modes are impracticable. However, the deeming provisions for service do not extend to e-mail or portal uploads. Mere electronic dispatch, alerts, or portal availability do not commence appellate limitation without proof of actual or constructive communication of the notice or order and its contents. Where timely appeal is claimed from actual communication, the revenue must establish earlier effective communication; asserted physical communication prevails unless disproved. en-us Fri, 19 Dec 2025 00:00:00 +0530 Tue, 25 Aug 2026 14:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784058 Section 169 permits service by e-mail or through the Common Portal as alternative statutory modes, without requiring prior physical service; service by affixation is available only where earlier modes are impracticable. However, the deeming provisions for service do not extend to e-mail or portal uploads. Mere electronic dispatch, alerts, or portal availability do not commence appellate limitation without proof of actual or constructive communication of the notice or order and its contents. Where timely appeal is claimed from actual communication, the revenue must establish earlier effective communication; asserted physical communication prevails unless disproved. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784058