https://www.taxtmi.com/caselaws?id=786677 Due service of GST notices and the impugned demand order was found where they were sent to the taxpayer's registered e-mail address, and the taxpayer admitted that a chartered accountant handled the account. The record showed prior intimation, no reply to the show cause notice, further opportunities to respond, and no payment. In these circumstances, the HC held that no exceptional ground existed for writ interference under Article 226, and it declined to intervene on the plea that the notices were not brought to the taxpayer's knowledge or that portal upload alone justified relief. The taxpayer was therefore not entitled to be permitted to file an appeal beyond limitation in writ proceedings. en-us Wed, 11 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786677 Due service of GST notices and the impugned demand order was found where they were sent to the taxpayer's registered e-mail address, and the taxpayer admitted that a chartered accountant handled the account. The record showed prior intimation, no reply to the show cause notice, further opportunities to respond, and no payment. In these circumstances, the HC held that no exceptional ground existed for writ interference under Article 226, and it declined to intervene on the plea that the notices were not brought to the taxpayer's knowledge or that portal upload alone justified relief. The taxpayer was therefore not entitled to be permitted to file an appeal beyond limitation in writ proceedings. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786677