https://www.taxtmi.com/caselaws?id=789783 Communication of CGST orders through the common portal is legally effective where the portal has been notified for statutory functions under Section 146 read with Section 169 of the CGST Act, 2017. On that basis, an order uploaded on the portal constituted valid service, and a challenge raised nearly three years later was not entertained in writ jurisdiction. The earlier Division Bench view on portal-based communication was followed, and the request to reserve liberty to pursue the statutory appellate remedy did not justify interference because any such remedy would remain subject to statutory limitation and other legal requirements. en-us Tue, 03 Mar 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789783 Communication of CGST orders through the common portal is legally effective where the portal has been notified for statutory functions under Section 146 read with Section 169 of the CGST Act, 2017. On that basis, an order uploaded on the portal constituted valid service, and a challenge raised nearly three years later was not entertained in writ jurisdiction. The earlier Division Bench view on portal-based communication was followed, and the request to reserve liberty to pursue the statutory appellate remedy did not justify interference because any such remedy would remain subject to statutory limitation and other legal requirements. Case-Laws GST Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789783