https://www.taxtmi.com/caselaws?id=798596 Ineffective service of GST notices and an adjudication order may justify writ relief despite the statutory appeal limitation under Section 107. Mere uploading on the common portal, without acknowledged receipt or any response, does not by itself establish sufficient service where the assessee lacked an effective opportunity to contest the demand. Refusal of merits adjudication in those circumstances causes prejudice. The limitation-based appellate dismissal was set aside, delay was condoned, and the assessee could file an appeal within the stipulated period for merits adjudication without a limitation objection. en-us Tue, 18 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798596 Ineffective service of GST notices and an adjudication order may justify writ relief despite the statutory appeal limitation under Section 107. Mere uploading on the common portal, without acknowledged receipt or any response, does not by itself establish sufficient service where the assessee lacked an effective opportunity to contest the demand. Refusal of merits adjudication in those circumstances causes prejudice. The limitation-based appellate dismissal was set aside, delay was condoned, and the assessee could file an appeal within the stipulated period for merits adjudication without a limitation objection. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798596