https://www.taxtmi.com/caselaws?id=796838 Service of a show-cause notice or adjudication order solely by uploading it on the common portal, without acknowledgement of receipt or a response, is insufficient to bind the assessee. Portal-only service cannot support consequential ex parte proceedings or appellate limitation consequences without applying the governing principles on valid service. Affected taxpayers may pursue consequential remedies where proceedings have been initiated or limitation has been computed on the basis of such portal-only upload. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796838 Service of a show-cause notice or adjudication order solely by uploading it on the common portal, without acknowledgement of receipt or a response, is insufficient to bind the assessee. Portal-only service cannot support consequential ex parte proceedings or appellate limitation consequences without applying the governing principles on valid service. Affected taxpayers may pursue consequential remedies where proceedings have been initiated or limitation has been computed on the basis of such portal-only upload. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796838