{"id":76371,"date":"2026-08-13T11:09:02","date_gmt":"2026-08-13T11:09:02","guid":{"rendered":""},"modified":"2026-08-13T11:09:02","modified_gmt":"2026-08-13T11:09:02","slug":"electronic-gst-service-requires-acknowledgment-or-response-portal-only-upload-cannot-replace-formal-service-of-notices-or-adjudication-orders","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76371","title":{"rendered":"Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders."},"content":{"rendered":"<p>Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.<br \/>Case-Laws<br \/>GST<br \/>Electronic service of GST show-cause notices and adjudication orders requires more than uploading them to the &#39;View Additional Notices and Orders&#39; tab of the GST Common Portal. Portal-only uploading does not constitute proper service under the CGST Act unless the recipient acknowledges receipt or responds. A retrospective amendment permitting functions under the GST Rules to be performed through the portal does not expand the portal&#39;s specified functions or replace formal statutory service. The writ petition was disposed of consistently with the established position on deficient portal-only service.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=102676\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.Case-LawsGSTElectronic service of GST show-cause notices and adjudication orders requires more than uploading&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76371","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76371"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76371\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}