https://www.taxtmi.com/caselaws?id=795620 Portal-only communication of a GST assessment order may not reasonably start the appellate period where access requires navigating multiple windows and no alternative service is used. Although Section 169 of the CGST Act recognises portal availability as valid service and Section 107 prescribes the appeal period, additional communication modes should be used where a small business person cannot reasonably be expected to repeatedly check for uploaded orders. The assessee was afforded a further opportunity to file a statutory appeal against the interest and penalty demand. en-us Mon, 01 Jun 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795620 Portal-only communication of a GST assessment order may not reasonably start the appellate period where access requires navigating multiple windows and no alternative service is used. Although Section 169 of the CGST Act recognises portal availability as valid service and Section 107 prescribes the appeal period, additional communication modes should be used where a small business person cannot reasonably be expected to repeatedly check for uploaded orders. The assessee was afforded a further opportunity to file a statutory appeal against the interest and penalty demand. Case-Laws GST Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795620