https://www.taxtmi.com/article/detailed?id=16484 Limitation for filing a GST first appeal does not begin merely because an adjudication order is uploaded on the Common Portal; it begins only when the order is effectively communicated to the assessee or actually comes to the assessee's knowledge in a meaningful manner. The article stresses the distinction between portal upload and communication under the GST framework, the absence of a reliable mechanism to prove actual viewing or download, and the need for natural justice and procedural fairness to prevail over technical presumptions in digital tax administration. en-us Sat, 23 May 2026 08:28:30 +0530 Sat, 23 May 2026 08:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16484 Limitation for filing a GST first appeal does not begin merely because an adjudication order is uploaded on the Common Portal; it begins only when the order is effectively communicated to the assessee or actually comes to the assessee's knowledge in a meaningful manner. The article stresses the distinction between portal upload and communication under the GST framework, the absence of a reliable mechanism to prove actual viewing or download, and the need for natural justice and procedural fairness to prevail over technical presumptions in digital tax administration. Articles Goods and Services Tax - GST Sat, 23 May 2026 08:28:30 +0530 https://www.taxtmi.com/article/detailed?id=16484