https://www.taxtmi.com/article/detailed?id=17040 GST appellate limitation is linked to effective communication of an order, not merely its existence or upload on the common portal. Although portal service is an authorised mode, it should provide fair, visible and traceable notice capable of bringing the order to the taxpayer's attention. Lack of effective communication, prompt action after actual knowledge, and resulting prejudice may be relevant in exceptional writ proceedings, without diluting strict statutory limitation. Taxpayers should monitor portal communications and document prompt action, while departmental authorities should preserve reliable records of digital service. en-us Mon, 27 Jul 2026 08:30:15 +0530 Mon, 27 Jul 2026 08:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17040 GST appellate limitation is linked to effective communication of an order, not merely its existence or upload on the common portal. Although portal service is an authorised mode, it should provide fair, visible and traceable notice capable of bringing the order to the taxpayer's attention. Lack of effective communication, prompt action after actual knowledge, and resulting prejudice may be relevant in exceptional writ proceedings, without diluting strict statutory limitation. Taxpayers should monitor portal communications and document prompt action, while departmental authorities should preserve reliable records of digital service. Articles Goods and Services Tax - GST Mon, 27 Jul 2026 08:30:15 +0530 https://www.taxtmi.com/article/detailed?id=17040