Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.

Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response. https://www.taxtmi.com/highlights?id=102555 Electronic uploading of a show-cause notice and order-in-original in the Common Portal's 'View Additional Notices and Orders' tab does not, by itself, constitute valid service under the CGST Act where the assessee neither acknowledged receipt nor responded. The retrospective amendment permitting specified CGST Rules functions through the Common Portal does not expand those functions to replace formal service of notices or orders. Where portal upload may result in civil consequences and the assessee lacked knowledge of the uploaded materials, service remains ineffective. The writ petition was disposed of consistently with this principle. en-us Mon, 10 Aug 2026 12:15:16 +0530 Mon, 10 Aug 2026 12:15:15 +0530 TaxTMI RSS Generator Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response. https://www.taxtmi.com/highlights?id=102555 Electronic uploading of a show-cause notice and order-in-original in the Common Portal's 'View Additional Notices and Orders' tab does not, by itself, constitute valid service under the CGST Act where the assessee neither acknowledged receipt nor responded. The retrospective amendment permitting specified CGST Rules functions through the Common Portal does not expand those functions to replace formal service of notices or orders. Where portal upload may result in civil consequences and the assessee lacked knowledge of the uploaded materials, service remains ineffective. The writ petition was disposed of consistently with this principle. Highlights GST Mon, 10 Aug 2026 12:15:16 +0530 https://www.taxtmi.com/highlights?id=102555