https://www.taxtmi.com/caselaws?id=784058 Under the GST regime, limitation for appeal begins only on effective communication of the show cause notice or adjudication order to the affected person. Mere upload on the common portal, or dispatch by e-mail and SMS alert, is not enough unless the statute expressly treats that mode as service or there is proof of actual or constructive receipt. The article further states that, where adjudication proceeded on portal upload alone and the assessee was deprived of a meaningful opportunity to contest the case, the orders were liable to be set aside and remitted for fresh consideration on conditions imposed by the Court. en-us Fri, 19 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 19:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784058 Under the GST regime, limitation for appeal begins only on effective communication of the show cause notice or adjudication order to the affected person. Mere upload on the common portal, or dispatch by e-mail and SMS alert, is not enough unless the statute expressly treats that mode as service or there is proof of actual or constructive receipt. The article further states that, where adjudication proceeded on portal upload alone and the assessee was deprived of a meaningful opportunity to contest the case, the orders were liable to be set aside and remitted for fresh consideration on conditions imposed by the Court. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784058