https://www.taxtmi.com/caselaws?id=795098 Section 73(10) limits the issuance of an order under Section 73(9), not its service on the taxpayer. The statutory scheme distinguishes issuance, involving authentication and release of the adjudicatory order, from service, which is governed by Section 169 and may occur through portal-based communication. Rule 142(5) requires uploading an order summary in Form GST DRC-07 but does not deem the upload date to be the issuance date for limitation purposes. Accordingly, an order digitally authenticated and issued within the prescribed period remains valid even if it is uploaded and served later. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795098 Section 73(10) limits the issuance of an order under Section 73(9), not its service on the taxpayer. The statutory scheme distinguishes issuance, involving authentication and release of the adjudicatory order, from service, which is governed by Section 169 and may occur through portal-based communication. Rule 142(5) requires uploading an order summary in Form GST DRC-07 but does not deem the upload date to be the issuance date for limitation purposes. Accordingly, an order digitally authenticated and issued within the prescribed period remains valid even if it is uploaded and served later. Case-Laws GST Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795098