https://www.taxtmi.com/caselaws?id=796350 Mere uploading of a show-cause notice or order-in-original in the GST Common Portal's 'View Additional Notices and Orders' tab does not constitute valid service under the CGST Act. Section 169, read with Section 146, does not treat portal uploading alone as a substitute for formal service. The retrospective amendment enabling GST Rules functions to be performed through the Common Portal does not create an express mechanism for service of notices or orders. Electronic communication must validly convey the notice or order itself, particularly where adverse civil consequences may follow. In the absence of acknowledgment or evidence that the assessee had knowledge, service is defective and consequential relief principles apply. en-us Mon, 27 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796350 Mere uploading of a show-cause notice or order-in-original in the GST Common Portal's 'View Additional Notices and Orders' tab does not constitute valid service under the CGST Act. Section 169, read with Section 146, does not treat portal uploading alone as a substitute for formal service. The retrospective amendment enabling GST Rules functions to be performed through the Common Portal does not create an express mechanism for service of notices or orders. Electronic communication must validly convey the notice or order itself, particularly where adverse civil consequences may follow. In the absence of acknowledgment or evidence that the assessee had knowledge, service is defective and consequential relief principles apply. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796350