https://www.taxtmi.com/caselaws?id=801908 Input tax credit disallowed as time-barred under Section 16(4) is unsustainable where the limitation issue is covered by an earlier common order quashing a departmental order on the same point. For remaining GST assessment issues, portal upload is a valid mode of service, but repeated non-response requires use of other prescribed service methods, preferably registered post, to ensure effective notice. An ex parte assessment without that effort or a personal hearing breaches principles of natural justice. The limitation demand cannot stand, while the remaining issues require fresh determination after effective notice, reply and personal hearing. en-us Tue, 13 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801908 Input tax credit disallowed as time-barred under Section 16(4) is unsustainable where the limitation issue is covered by an earlier common order quashing a departmental order on the same point. For remaining GST assessment issues, portal upload is a valid mode of service, but repeated non-response requires use of other prescribed service methods, preferably registered post, to ensure effective notice. An ex parte assessment without that effort or a personal hearing breaches principles of natural justice. The limitation demand cannot stand, while the remaining issues require fresh determination after effective notice, reply and personal hearing. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801908