https://www.taxtmi.com/caselaws?id=796202 Uploading a show-cause notice and adjudication order solely on the GST Common Portal does not constitute valid service where the statutory framework does not expressly authorise the Portal to replace formal communication. The retrospective amendment on functions performed through the Common Portal and the CGST Rules limit its use to specified functions, without treating mere uploading as valid service of notices or orders. Portal-based communication that causes serious civil consequences without effective notice is impermissible. The assessee must receive an opportunity of hearing before adjudication. en-us Thu, 23 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796202 Uploading a show-cause notice and adjudication order solely on the GST Common Portal does not constitute valid service where the statutory framework does not expressly authorise the Portal to replace formal communication. The retrospective amendment on functions performed through the Common Portal and the CGST Rules limit its use to specified functions, without treating mere uploading as valid service of notices or orders. Portal-based communication that causes serious civil consequences without effective notice is impermissible. The assessee must receive an opportunity of hearing before adjudication. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796202