https://www.taxtmi.com/caselaws?id=796757 Service of GST show-cause notices and orders-in-original requires compliance with the statutory modes under the CGST Act and Rules; mere upload in the portal's 'View Additional Notices and Orders' tab is insufficient. The retrospective amendment enabling functions under the Rules to be performed on the common portal does not expressly make portal upload a substitute for formal service. Upload may be effective where the taxpayer acknowledges receipt or participates by replying and contesting the proceedings. Without such acknowledgement or participation, ex parte adjudication based solely on portal upload cannot be sustained, and upload of a contested order alone does not commence the appellate limitation period. en-us Mon, 27 Jul 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796757 Service of GST show-cause notices and orders-in-original requires compliance with the statutory modes under the CGST Act and Rules; mere upload in the portal's 'View Additional Notices and Orders' tab is insufficient. The retrospective amendment enabling functions under the Rules to be performed on the common portal does not expressly make portal upload a substitute for formal service. Upload may be effective where the taxpayer acknowledges receipt or participates by replying and contesting the proceedings. Without such acknowledgement or participation, ex parte adjudication based solely on portal upload cannot be sustained, and upload of a contested order alone does not commence the appellate limitation period. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796757