https://www.taxtmi.com/article/detailed?id=17038 Digital service of GST notices and orders requires legally authorised and effective communication, not mere electronic availability in an obscure portal location. Portal-based service must provide a real opportunity to know, respond and appeal. An email alert that only indicates a portal upload is distinct from service of the actual notice or order. Actual participation may preclude a later service objection, but ineffective portal-only communication should not result in ex parte adjudication or trigger appeal limitation. Clear portal visibility and reliable communication safeguards are necessary to preserve natural justice. en-us Mon, 27 Jul 2026 08:29:58 +0530 Mon, 27 Jul 2026 08:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17038 Digital service of GST notices and orders requires legally authorised and effective communication, not mere electronic availability in an obscure portal location. Portal-based service must provide a real opportunity to know, respond and appeal. An email alert that only indicates a portal upload is distinct from service of the actual notice or order. Actual participation may preclude a later service objection, but ineffective portal-only communication should not result in ex parte adjudication or trigger appeal limitation. Clear portal visibility and reliable communication safeguards are necessary to preserve natural justice. Articles Goods and Services Tax - GST Mon, 27 Jul 2026 08:29:58 +0530 https://www.taxtmi.com/article/detailed?id=17038