https://www.taxtmi.com/caselaws?id=786807 When adjudication orders and show cause notices were not served but only uploaded on the authority's portal, the limitation period for appeal did not commence because the appellant lacked knowledge; the appellate authority erred by dismissing the appeal solely for delay without addressing defective service and absence of knowledge. The court found the petitioner approached promptly on obtaining knowledge, held the technical delay capable of condonation, set aside the dismissal, condoned the delay and remitted the matter to the appellate authority for fresh consideration on merits in favour of the assessee. en-us Mon, 16 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786807 When adjudication orders and show cause notices were not served but only uploaded on the authority's portal, the limitation period for appeal did not commence because the appellant lacked knowledge; the appellate authority erred by dismissing the appeal solely for delay without addressing defective service and absence of knowledge. The court found the petitioner approached promptly on obtaining knowledge, held the technical delay capable of condonation, set aside the dismissal, condoned the delay and remitted the matter to the appellate authority for fresh consideration on merits in favour of the assessee. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786807