https://www.taxtmi.com/article/detailed?id=16129 Under GST appeal rules, the expression "communicated" in section 107 was examined to determine whether uploading a notice or adjudication order on the GST portal alone can start limitation. The article distinguishes procedural service under section 169 from effective communication for appeal purposes, and says portal upload, email, or SMS may not ensure taxpayer awareness. It stresses that communication must be meaningful, that the department is better placed to prove the date of communication when disputed, and that digital GST administration must preserve fairness, natural justice, and access to appellate remedies. en-us Fri, 03 Apr 2026 08:50:40 +0530 Fri, 03 Apr 2026 08:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16129 Under GST appeal rules, the expression "communicated" in section 107 was examined to determine whether uploading a notice or adjudication order on the GST portal alone can start limitation. The article distinguishes procedural service under section 169 from effective communication for appeal purposes, and says portal upload, email, or SMS may not ensure taxpayer awareness. It stresses that communication must be meaningful, that the department is better placed to prove the date of communication when disputed, and that digital GST administration must preserve fairness, natural justice, and access to appellate remedies. Articles Goods and Services Tax - GST Fri, 03 Apr 2026 08:50:40 +0530 https://www.taxtmi.com/article/detailed?id=16129