https://www.taxtmi.com/caselaws?id=785639 Detention and release with penalty under the UPGST framework were addressed with findings that notices uploaded to the online portal constitute effective communication and support the appellate process; an ex parte appellate rejection for non-appearance is tested against proof of portal service, and the matter is remitted to the appellate authority for fresh decision. Relief granted is conditional upon adherence to the prescribed timeline and compliance with the terms of the order, and benefits will apply only if the petitioner complies with those conditions. en-us Tue, 27 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 09:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785639 Detention and release with penalty under the UPGST framework were addressed with findings that notices uploaded to the online portal constitute effective communication and support the appellate process; an ex parte appellate rejection for non-appearance is tested against proof of portal service, and the matter is remitted to the appellate authority for fresh decision. Relief granted is conditional upon adherence to the prescribed timeline and compliance with the terms of the order, and benefits will apply only if the petitioner complies with those conditions. Case-Laws GST Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785639