https://www.taxtmi.com/article/detailed?id=15771 Small taxpayers must monitor the GST portal regularly because missing uploaded communications can render proceedings time-barred. In Agrawal Enterprises the show cause notice uploaded in March 2024 was only noticed a year later; the appeal was dismissed as barred by limitation and the High Court declined to exercise Article 226 jurisdiction to condone the delay. Taxpayers relying on outsiders should check the portal fortnightly and promptly file replies, submissions, or appeals within statutory time limits to avoid loss of remedies. en-us Wed, 28 Jan 2026 07:28:27 +0530 Wed, 28 Jan 2026 07:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15771 Small taxpayers must monitor the GST portal regularly because missing uploaded communications can render proceedings time-barred. In Agrawal Enterprises the show cause notice uploaded in March 2024 was only noticed a year later; the appeal was dismissed as barred by limitation and the High Court declined to exercise Article 226 jurisdiction to condone the delay. Taxpayers relying on outsiders should check the portal fortnightly and promptly file replies, submissions, or appeals within statutory time limits to avoid loss of remedies. Articles Goods and Services Tax - GST Wed, 28 Jan 2026 07:28:27 +0530 https://www.taxtmi.com/article/detailed?id=15771