https://www.taxtmi.com/caselaws?id=796837 Portal-only uploading of a show-cause notice is not sufficient service unless the assessee acknowledges receipt or files a reply; ex parte adjudication resulting from such defective service must be restored to the show-cause-notice stage, with time to reply and a fresh hearing. Similarly, uploading an order-in-original solely on the common portal does not begin the limitation period for an appeal where the order was passed after contest. An appeal dismissed as time-barred on that basis must be restored for decision on merits. Where both defects occur, the adjudication and appellate orders must be set aside and proceedings restored to the show-cause-notice stage. 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=796837 Portal-only uploading of a show-cause notice is not sufficient service unless the assessee acknowledges receipt or files a reply; ex parte adjudication resulting from such defective service must be restored to the show-cause-notice stage, with time to reply and a fresh hearing. Similarly, uploading an order-in-original solely on the common portal does not begin the limitation period for an appeal where the order was passed after contest. An appeal dismissed as time-barred on that basis must be restored for decision on merits. Where both defects occur, the adjudication and appellate orders must be set aside and proceedings restored to the show-cause-notice stage. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796837