https://www.taxtmi.com/caselaws?id=798997 Dismissal of a statutory appeal solely on limitation, without examination on merits, warranted interference where the petitioner claimed no actual intimation of a show-cause notice uploaded on the portal and later knowledge of the adjudication order. The communication circumstances established a prima facie basis for ensuring an effective opportunity of hearing and reconsideration on merits. The appellate and adjudication orders were set aside, with fresh reasoned adjudication directed after hearing the petitioner. en-us Thu, 10 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798997 Dismissal of a statutory appeal solely on limitation, without examination on merits, warranted interference where the petitioner claimed no actual intimation of a show-cause notice uploaded on the portal and later knowledge of the adjudication order. The communication circumstances established a prima facie basis for ensuring an effective opportunity of hearing and reconsideration on merits. The appellate and adjudication orders were set aside, with fresh reasoned adjudication directed after hearing the petitioner. Case-Laws GST Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798997