https://www.taxtmi.com/article/detailed?id=17156 GST portal upload is a recognised mode of service, but it must provide a genuine opportunity to respond, participate in adjudication, and appeal. Where a show cause notice was not effectively noticed and an ex parte order followed, procedural fairness may require restoration to the notice stage. Similarly, appellate limitation may not commence merely from portal upload where an order was not effectively communicated. Actual knowledge, acknowledgement, or participation alters the position; the relevant inquiry is real prejudice rather than a technical objection to electronic service. en-us Tue, 11 Aug 2026 08:49:15 +0530 Tue, 11 Aug 2026 09:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17156 GST portal upload is a recognised mode of service, but it must provide a genuine opportunity to respond, participate in adjudication, and appeal. Where a show cause notice was not effectively noticed and an ex parte order followed, procedural fairness may require restoration to the notice stage. Similarly, appellate limitation may not commence merely from portal upload where an order was not effectively communicated. Actual knowledge, acknowledgement, or participation alters the position; the relevant inquiry is real prejudice rather than a technical objection to electronic service. Articles Goods and Services Tax - GST Tue, 11 Aug 2026 08:49:15 +0530 https://www.taxtmi.com/article/detailed?id=17156