2026 (8) TMI 75

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....2025 i.e., order-in-original and rectification order dated 11.12.2025. Appeal filed by the petitioner was also dismissed on 29.01.2026 by the Appellate Authority being time barred. 2. Facts of the present case are that the petitioner did not submit any reply to the SCN, and an ex parte Order-in-Original has been passed. The appeal filed against the said order has been dismissed on the ground of limitation. In the memorandum of appeal, the petitioner has asserted that he is an illiterate person who was not aware of the procedure to be followed on the GST Portal and had engaged a representative who failed to file any reply. The petitioner has also asserted in the appeal that he was not aware that the case had been selected for scrutiny or ....

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.... and shall be deemed to have the power to amend the notification referred to in the said subsection with retrospective effect as if the Central Government had the power to amend the said notification under section 146 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, retrospectively, at all material times." 5. The Schedule referred to in Section 115 reads as under:- "THE FIFTH SCHEDULE {See section 115(1)} Notification number and date Amendment Date of effect of amendment (1) (2) (3) G.S.R. 58(E), dated the 23rd January, 2018 {No.349/58/2017 -GST (Pt), dated 23rd January, 2018 In the said notification, in paragraph 1, for the words "fu....

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.... further submitted that the notification issued by the Government specifically identifies the Common Portal in terms of Section 146 of the Central Goods and Services Tax Act, 2017, and unless the Common Portal is expressly specified by way of a notification for effecting service of the SCN/order, the expression "uploading" occurring in Rule 145(5) of the Rules of 2017 would not, ipso facto, legitimize the service of the SCN/order upon an assessee. 9. It is also pointed out that expression 'Common Portal' has been used several times for different purposes in the Rules of 2017, which are as follows:- Registration:- 3, 6, 8, 9, 10, 10A, 12, 14, 14A, 17, 19, 20, 21A, 23, 24, 83B Returns/Registers:- 59, 60, 61, 61A, 62, 63, ....