https://www.taxtmi.com/caselaws?id=797408 Service of GST show-cause notices and orders-in-original requires compliance with the prescribed modes under the CGST Act. Mere uploading under the "View Additional Notices and Orders" tab on the common portal does not constitute valid service under Sections 169 and 146. The retrospective amendment relating to functions performable on the portal does not expand the portal functions specified in the CGST Rules to replace formal service. Portal uploading may suffice only where the taxpayer acknowledges receipt or responds to and contests the proceedings; otherwise, defective service affects the applicable relief framework. en-us Mon, 10 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797408 Service of GST show-cause notices and orders-in-original requires compliance with the prescribed modes under the CGST Act. Mere uploading under the "View Additional Notices and Orders" tab on the common portal does not constitute valid service under Sections 169 and 146. The retrospective amendment relating to functions performable on the portal does not expand the portal functions specified in the CGST Rules to replace formal service. Portal uploading may suffice only where the taxpayer acknowledges receipt or responds to and contests the proceedings; otherwise, defective service affects the applicable relief framework. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797408