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    <description>Challenge focuses on ineffective service by mere portal upload where the taxpayer lacked actual knowledge due to third party control of portal credentials; appeal filed from the date of effective knowledge (discovery via recovery notice) was admitted but later dismissed as time barred without adjudicating whether service was effective, despite supporting affidavit and police complaint showing bona fide delay and continuous compliance.</description>
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      <description>Challenge focuses on ineffective service by mere portal upload where the taxpayer lacked actual knowledge due to third party control of portal credentials; appeal filed from the date of effective knowledge (discovery via recovery notice) was admitted but later dismissed as time barred without adjudicating whether service was effective, despite supporting affidavit and police complaint showing bona fide delay and continuous compliance.</description>
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