https://www.taxtmi.com/article/detailed?id=16078 Uploading a show cause notice or adjudication order on the GST common portal does not by itself amount to effective communication for limitation under Section 107. The term "communicated" must be read with Section 169, and limitation begins only on actual or constructive communication recognised by the statute. Mere portal upload, even with email or SMS alerts, is not conclusive service in the absence of a statutory deeming fiction. Where both electronic and physical modes are involved, the date of physical communication may prevail unless earlier electronic service is proved. en-us Wed, 25 Mar 2026 09:08:25 +0530 Wed, 25 Mar 2026 09:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16078 Uploading a show cause notice or adjudication order on the GST common portal does not by itself amount to effective communication for limitation under Section 107. The term "communicated" must be read with Section 169, and limitation begins only on actual or constructive communication recognised by the statute. Mere portal upload, even with email or SMS alerts, is not conclusive service in the absence of a statutory deeming fiction. Where both electronic and physical modes are involved, the date of physical communication may prevail unless earlier electronic service is proved. Articles Goods and Services Tax - GST Wed, 25 Mar 2026 09:08:25 +0530 https://www.taxtmi.com/article/detailed?id=16078