https://www.taxtmi.com/caselaws?id=797028 Portal-only upload of a show-cause notice or demand order, without acknowledgment or response, does not constitute effective service for ex parte consequences or commencement of appellate limitation. Where an assessee replied to the show-cause notice, that reply established service and participation, so restoration to the notice stage was unavailable; however, portal-only service of the demand order did not start the appeal period, and a statutory appeal could be filed within four weeks without limitation objection. Where no reply or acknowledgment of the portal-uploaded notice existed, the ex parte demand required restoration to the show-cause-notice stage, allowing a reply and personal hearing before fresh adjudication. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797028 Portal-only upload of a show-cause notice or demand order, without acknowledgment or response, does not constitute effective service for ex parte consequences or commencement of appellate limitation. Where an assessee replied to the show-cause notice, that reply established service and participation, so restoration to the notice stage was unavailable; however, portal-only service of the demand order did not start the appeal period, and a statutory appeal could be filed within four weeks without limitation objection. Where no reply or acknowledgment of the portal-uploaded notice existed, the ex parte demand required restoration to the show-cause-notice stage, allowing a reply and personal hearing before fresh adjudication. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797028