https://www.taxtmi.com/article/detailed?id=17054 Portal-only uploading of a GST show-cause notice is treated as insufficient service unless receipt is acknowledged or a reply is filed. An ex parte order following such service may require restoration of proceedings to the notice stage, with an opportunity to reply and be heard. Portal-only service of a contested order-in-original does not commence the appeal limitation period, and appeals dismissed as time-barred in those circumstances may be restored for merits consideration. The commentary also stresses compliance with hearing requirements and principles of natural justice. en-us Wed, 29 Jul 2026 08:23:01 +0530 Wed, 29 Jul 2026 08:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17054 Portal-only uploading of a GST show-cause notice is treated as insufficient service unless receipt is acknowledged or a reply is filed. An ex parte order following such service may require restoration of proceedings to the notice stage, with an opportunity to reply and be heard. Portal-only service of a contested order-in-original does not commence the appeal limitation period, and appeals dismissed as time-barred in those circumstances may be restored for merits consideration. The commentary also stresses compliance with hearing requirements and principles of natural justice. Articles Goods and Services Tax - GST Wed, 29 Jul 2026 08:23:01 +0530 https://www.taxtmi.com/article/detailed?id=17054