https://www.taxtmi.com/caselaws?id=796969 Uploading a show-cause notice or order-in-original only under the GST portal's 'View Additional Notices and Orders' tab does not constitute valid service under the CGST Act where the assessee neither acknowledges receipt nor responds. Although the common portal may perform functions under the retrospective amendment, the CGST Rules do not prescribe portal uploading as a formal mode for serving such notices or orders. Communication capable of producing serious civil consequences cannot replace statutory service solely through a portal entry. Defective portal-only service therefore attracts the applicable relief framework. en-us Fri, 07 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796969 Uploading a show-cause notice or order-in-original only under the GST portal's 'View Additional Notices and Orders' tab does not constitute valid service under the CGST Act where the assessee neither acknowledges receipt nor responds. Although the common portal may perform functions under the retrospective amendment, the CGST Rules do not prescribe portal uploading as a formal mode for serving such notices or orders. Communication capable of producing serious civil consequences cannot replace statutory service solely through a portal entry. Defective portal-only service therefore attracts the applicable relief framework. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796969