https://www.taxtmi.com/article/detailed?id=17493 Validity of GST portal-based service is under examination where a show-cause notice and adjudication order were uploaded under less visible portal tabs. Section 169 of the CGST Act includes making communications available on the Common Portal among permitted service modes. Competing interpretations treat portal availability either as insufficient without effective communication or as an independent, complete mode of service. The issue bears on ex parte adjudication, recovery action, appeal limitation, and principles of natural justice. en-us Wed, 30 Sep 2026 10:27:42 +0530 Wed, 30 Sep 2026 10:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17493 Validity of GST portal-based service is under examination where a show-cause notice and adjudication order were uploaded under less visible portal tabs. Section 169 of the CGST Act includes making communications available on the Common Portal among permitted service modes. Competing interpretations treat portal availability either as insufficient without effective communication or as an independent, complete mode of service. The issue bears on ex parte adjudication, recovery action, appeal limitation, and principles of natural justice. Articles Goods and Services Tax - GST Wed, 30 Sep 2026 10:27:42 +0530 https://www.taxtmi.com/article/detailed?id=17493