https://www.taxtmi.com/caselaws?id=798988 GST appellate delay arising from defective portal-based communication may warrant condonation where a show-cause notice and adjudication order are uploaded under a non-designated portal tab, preventing effective knowledge and resulting in an ex parte demand. Although the statutory appellate authority is confined by the prescribed limitation for condoning delay, portal uploading without acknowledgement or response may not constitute sufficient service in such circumstances. Denial of adjudication on merits would cause grave prejudice; accordingly, the delayed appeal was directed to be entertained and decided on merits. 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=798988 GST appellate delay arising from defective portal-based communication may warrant condonation where a show-cause notice and adjudication order are uploaded under a non-designated portal tab, preventing effective knowledge and resulting in an ex parte demand. Although the statutory appellate authority is confined by the prescribed limitation for condoning delay, portal uploading without acknowledgement or response may not constitute sufficient service in such circumstances. Denial of adjudication on merits would cause grave prejudice; accordingly, the delayed appeal was directed to be entertained and decided on merits. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798988