https://www.taxtmi.com/caselaws?id=793188 Portal availability of a show cause notice was treated as valid service where the taxpayer's own admission showed the notice could be accessed through the official GST portal and no response was filed, leading to best judgment assessment. The challenge on non-service therefore failed. On limitation, the Court held that underreported tax with knowledge of the applicable rate amounted to suppression, bringing the case within the extended period under Section 74(1) of the CGST Act, and it also relied on the extension of time for annual returns by Notification No. 6/2020 dated 03.02.2020. The writ challenge to the order-in-original was thus not entertained. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793188 Portal availability of a show cause notice was treated as valid service where the taxpayer's own admission showed the notice could be accessed through the official GST portal and no response was filed, leading to best judgment assessment. The challenge on non-service therefore failed. On limitation, the Court held that underreported tax with knowledge of the applicable rate amounted to suppression, bringing the case within the extended period under Section 74(1) of the CGST Act, and it also relied on the extension of time for annual returns by Notification No. 6/2020 dated 03.02.2020. The writ challenge to the order-in-original was thus not entertained. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793188