https://www.taxtmi.com/caselaws?id=796269 Uploading a show-cause notice or order-in-original only in the GST Common Portal's 'View Additional Notices and Orders' tab does not constitute valid service under the CGST Act and Rules. The retrospective amendment on portal functions does not permit the portal to replace prescribed formal service, and electronic communication cannot validate mere uploading where the notice or order was not duly served. Portal-only uploading may not be challenged if the taxpayer acknowledged receipt and replied; however, where it resulted in ex parte adjudication, proceedings require restoration to the show-cause-notice stage. For contested orders, the appeal limitation period does not begin from portal uploading alone. en-us Tue, 28 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796269 Uploading a show-cause notice or order-in-original only in the GST Common Portal's 'View Additional Notices and Orders' tab does not constitute valid service under the CGST Act and Rules. The retrospective amendment on portal functions does not permit the portal to replace prescribed formal service, and electronic communication cannot validate mere uploading where the notice or order was not duly served. Portal-only uploading may not be challenged if the taxpayer acknowledged receipt and replied; however, where it resulted in ex parte adjudication, proceedings require restoration to the show-cause-notice stage. For contested orders, the appeal limitation period does not begin from portal uploading alone. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796269