https://www.taxtmi.com/highlights?id=95469 Limitation for filing appeal under Section 107 was held to commence only upon "communication" of the SCN/adjudication order, which requires actual or constructive service in strict compliance with Section 169, and not merely the existence of the order on electronic dispatch or upload. Since GSTN/revenue could not ascertain when the taxpayer retrieved/viewed/downloaded documents from the common portal, portal upload alone made the time of communication indeterminate; SMS alerts or unproven email alerts were insufficient to establish communication enabling an effective appeal. Electronic service modes under Section 169(1)(a)-(e) were upheld as valid without priority inter se, but service must be demonstrable. Adjudication orders were set aside subject to 10% pre-deposit within four weeks. - HC en-us Sat, 27 Dec 2025 08:06:01 +0530 Sat, 27 Dec 2025 08:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95469 Limitation for filing appeal under Section 107 was held to commence only upon "communication" of the SCN/adjudication order, which requires actual or constructive service in strict compliance with Section 169, and not merely the existence of the order on electronic dispatch or upload. Since GSTN/revenue could not ascertain when the taxpayer retrieved/viewed/downloaded documents from the common portal, portal upload alone made the time of communication indeterminate; SMS alerts or unproven email alerts were insufficient to establish communication enabling an effective appeal. Electronic service modes under Section 169(1)(a)-(e) were upheld as valid without priority inter se, but service must be demonstrable. Adjudication orders were set aside subject to 10% pre-deposit within four weeks. - HC Highlights GST Sat, 27 Dec 2025 08:06:01 +0530 https://www.taxtmi.com/highlights?id=95469