https://www.taxtmi.com/caselaws?id=798989 Effective service of GST notices and adjudication orders through the designated portal tab is material to an assessee's ability to pursue a statutory appeal. Although section 107 of the Rajasthan and Central GST laws restricts the Appellate Authority's power to condone delay, uploading communications under an incorrect portal tab, followed by delayed recovery action, may establish lack of effective knowledge of the proceedings. In such circumstances, refusing merits adjudication would cause serious prejudice. The delay was condoned, allowing the assessee's appeal to be entertained and decided on merits if filed within the stipulated period. en-us Tue, 01 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798989 Effective service of GST notices and adjudication orders through the designated portal tab is material to an assessee's ability to pursue a statutory appeal. Although section 107 of the Rajasthan and Central GST laws restricts the Appellate Authority's power to condone delay, uploading communications under an incorrect portal tab, followed by delayed recovery action, may establish lack of effective knowledge of the proceedings. In such circumstances, refusing merits adjudication would cause serious prejudice. The delay was condoned, allowing the assessee's appeal to be entertained and decided on merits if filed within the stipulated period. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798989