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    <description>Service of an order-in-original solely by uploading it on the common portal does not trigger the limitation period for appeal where the assessee had contested the show-cause notice. The assessee may invoke the statutory appellate remedy within the period prescribed by the applicable directions. The challenge to State notifications was not pressed, while the challenge to Central notifications remains subject to the Supreme Court&#039;s eventual decision.</description>
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      <description>Service of an order-in-original solely by uploading it on the common portal does not trigger the limitation period for appeal where the assessee had contested the show-cause notice. The assessee may invoke the statutory appellate remedy within the period prescribed by the applicable directions. The challenge to State notifications was not pressed, while the challenge to Central notifications remains subject to the Supreme Court&#039;s eventual decision.</description>
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