https://www.taxtmi.com/highlights?id=102602 Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders. en-us Tue, 11 Aug 2026 09:42:42 +0530 Tue, 11 Aug 2026 09:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102602 Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders. Highlights GST Tue, 11 Aug 2026 09:42:42 +0530 https://www.taxtmi.com/highlights?id=102602