https://www.taxtmi.com/caselaws?id=784351 Where GST notices and the impugned adjudication order were served only by uploading on the GST portal under "Additional Notices and Orders", without any other mode of service, the HC held that mere portal uploading did not establish due knowledge of the proceedings when the taxpayer became aware only upon later email intimation. Applying the principle that effective service requires communication reasonably enabling the party to know and respond, the HC found the appellate dismissal on delay unsustainable. The impugned order dated 21 May 2025 was set aside, and the petition was disposed of. en-us Mon, 22 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784351 Where GST notices and the impugned adjudication order were served only by uploading on the GST portal under "Additional Notices and Orders", without any other mode of service, the HC held that mere portal uploading did not establish due knowledge of the proceedings when the taxpayer became aware only upon later email intimation. Applying the principle that effective service requires communication reasonably enabling the party to know and respond, the HC found the appellate dismissal on delay unsustainable. The impugned order dated 21 May 2025 was set aside, and the petition was disposed of. Case-Laws GST Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784351