https://www.taxtmi.com/caselaws?id=795716 Portal-only uploading of GST show-cause notices or orders in the 'View Additional Notices and Orders' tab is not valid service where the Common Portal has not been notified or prescribed for that purpose. Section 169 permits portal-based service only within the framework of Section 146 and applicable rules; an email merely alerting the assessee to an upload is not service by email. Ex parte adjudication based on an unacknowledged uploaded notice must return to the notice stage, and appeal limitation does not begin from portal-only service of an order. However, an assessee who replied and contested proceedings cannot invalidate adjudication solely for defective service. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 12:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795716 Portal-only uploading of GST show-cause notices or orders in the 'View Additional Notices and Orders' tab is not valid service where the Common Portal has not been notified or prescribed for that purpose. Section 169 permits portal-based service only within the framework of Section 146 and applicable rules; an email merely alerting the assessee to an upload is not service by email. Ex parte adjudication based on an unacknowledged uploaded notice must return to the notice stage, and appeal limitation does not begin from portal-only service of an order. However, an assessee who replied and contested proceedings cannot invalidate adjudication solely for defective service. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795716