https://www.taxtmi.com/caselaws?id=796963 Service of a show-cause notice or order-in-original under the CGST Act requires more than uploading it in the Common Portal's 'View Additional Notices and Orders' tab. Sections 169 and 146, read with the CGST Rules, do not treat portal-only upload as formal service. The retrospective Finance Act amendment enabling functions under the Rules through the Common Portal does not expand the portal's specified functions to replace prescribed service requirements. Rule 142 permits electronic communication but does not validate an uncommunicated notice or order. Without acknowledgement or a reply establishing knowledge, portal upload is ineffective, and consequential relief under the applicable precedent remains available. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796963 Service of a show-cause notice or order-in-original under the CGST Act requires more than uploading it in the Common Portal's 'View Additional Notices and Orders' tab. Sections 169 and 146, read with the CGST Rules, do not treat portal-only upload as formal service. The retrospective Finance Act amendment enabling functions under the Rules through the Common Portal does not expand the portal's specified functions to replace prescribed service requirements. Rule 142 permits electronic communication but does not validate an uncommunicated notice or order. Without acknowledgement or a reply establishing knowledge, portal upload is ineffective, and consequential relief under the applicable precedent remains available. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796963