https://www.taxtmi.com/caselaws?id=794190 Electronic service of GST notices and demand orders through the common portal was treated as valid service under the GST Act, and the petitioner's claim of no physical service did not justify writ interference. The petitioner admitted portal upload, but did not plead material particulars on the date of knowledge or any diligent steps taken to pursue the statutory appeal. Record of participation in adjudication further undermined the plea of complete non-knowledge. On these facts, objections based on alternate service, natural justice, and limitation did not warrant bypassing the appellate remedy under Section 107 or invoking writ jurisdiction; the writ petition was not maintainable. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794190 Electronic service of GST notices and demand orders through the common portal was treated as valid service under the GST Act, and the petitioner's claim of no physical service did not justify writ interference. The petitioner admitted portal upload, but did not plead material particulars on the date of knowledge or any diligent steps taken to pursue the statutory appeal. Record of participation in adjudication further undermined the plea of complete non-knowledge. On these facts, objections based on alternate service, natural justice, and limitation did not warrant bypassing the appellate remedy under Section 107 or invoking writ jurisdiction; the writ petition was not maintainable. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794190