https://www.taxtmi.com/caselaws?id=800043 Section 107 of the Rajasthan and Central GST Acts restricts the appellate authority to the prescribed limitation period. Where a show-cause notice and adjudication order were uploaded in an additional portal location rather than the designated notices-and-orders tab, ineffective service left the assessee without effective knowledge of the proceedings and demand. Writ jurisdiction may be used to avoid substantial prejudice where the statutory appellate mechanism cannot condone the resulting delay. The 121-day delay was condoned, the limitation-based appellate order was set aside, and a fresh appeal was permitted for merits adjudication without a limitation objection. en-us Thu, 24 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800043 Section 107 of the Rajasthan and Central GST Acts restricts the appellate authority to the prescribed limitation period. Where a show-cause notice and adjudication order were uploaded in an additional portal location rather than the designated notices-and-orders tab, ineffective service left the assessee without effective knowledge of the proceedings and demand. Writ jurisdiction may be used to avoid substantial prejudice where the statutory appellate mechanism cannot condone the resulting delay. The 121-day delay was condoned, the limitation-based appellate order was set aside, and a fresh appeal was permitted for merits adjudication without a limitation objection. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800043