Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.

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Full Text of the Document

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....GST notices and contested adjudication orders uploaded solely on the Common Portal, without acknowledgement of receipt or a reply, do not constitute sufficient service for the stated purposes. Portal-only upload of a show-cause notice is insufficient service, and portal-only communication of a contested order-in-original does not commence the limitation period for filing an appeal. Relief is available to affected taxpayers through the remedies recognised for defective service where notices or orders were communicated only through the Common Portal.....