https://www.taxtmi.com/caselaws?id=468123 Where statutory service through portal or e-mail does not give effective knowledge of an assessment order, writ jurisdiction may be invoked to preserve the right of appeal despite the limited condonation scheme under Section 107 of the CGST Act. The High Court noted that the order was not reflected on the assigned case dashboard and was not disclosed on portal access, so the petitioner could not be treated as having meaningful notice. It also treated the earlier filing of an appeal for one year as inconsistent with deliberate inaction for later years. Delay was therefore condoned and the appeal was restored for decision on merits by a speaking order after hearing both sides. en-us Thu, 06 Nov 2025 00:00:00 +0530 Thu, 16 Apr 2026 19:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468123 Where statutory service through portal or e-mail does not give effective knowledge of an assessment order, writ jurisdiction may be invoked to preserve the right of appeal despite the limited condonation scheme under Section 107 of the CGST Act. The High Court noted that the order was not reflected on the assigned case dashboard and was not disclosed on portal access, so the petitioner could not be treated as having meaningful notice. It also treated the earlier filing of an appeal for one year as inconsistent with deliberate inaction for later years. Delay was therefore condoned and the appeal was restored for decision on merits by a speaking order after hearing both sides. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468123