https://www.taxtmi.com/caselaws?id=797332 Portal-only uploading of a show-cause notice or order, without acknowledgement or assessee participation, does not constitute sufficient service. Where no other effective service occurred, affected persons may seek restoration of proceedings or appeals, as applicable, and must receive an opportunity to respond or pursue available appellate remedies. The applicable remedial framework protects access to statutory remedies where electronic portal publication alone failed to provide effective notice. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 17:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797332 Portal-only uploading of a show-cause notice or order, without acknowledgement or assessee participation, does not constitute sufficient service. Where no other effective service occurred, affected persons may seek restoration of proceedings or appeals, as applicable, and must receive an opportunity to respond or pursue available appellate remedies. The applicable remedial framework protects access to statutory remedies where electronic portal publication alone failed to provide effective notice. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797332