Appellate Delay Caused by Portal-Only Service Condoned and Restored for Adjudication on Merits
Appellate Delay Caused by Portal-Only Service Condoned and Restored for Adjudication on Merits Issue Whether an appeal dismissed as time-barred under Section 107 should be condoned and restored for a decision on merits when the underlying Show Cause Notice and Order-in-Original were served exclusively via the GST portal without separate acknowledgment or effective communication. Facts… Read More »