Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders.....