https://www.taxtmi.com/article/detailed?id=16999 Issuance or passing of an adjudication order and its service are distinct under the CGST Act. Limitation applies to issuance of the order, while service communicates the order to the registered person. Digital signing within the applicable period completes the adjudicatory function of passing or issuing the order. Portal upload after that period does not by itself invalidate an order issued in time. Service affects enforceability, whereas validity depends on whether the order was issued within the prescribed limitation period. en-us Wed, 22 Jul 2026 08:49:36 +0530 Wed, 22 Jul 2026 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16999 Issuance or passing of an adjudication order and its service are distinct under the CGST Act. Limitation applies to issuance of the order, while service communicates the order to the registered person. Digital signing within the applicable period completes the adjudicatory function of passing or issuing the order. Portal upload after that period does not by itself invalidate an order issued in time. Service affects enforceability, whereas validity depends on whether the order was issued within the prescribed limitation period. Articles Goods and Services Tax - GST Wed, 22 Jul 2026 08:49:36 +0530 https://www.taxtmi.com/article/detailed?id=16999