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Goods and Service TaxArticle·24 July 2026

Portal upload is notice

By J the App

Executive Summary

The Rajasthan High Court held that the petitioner had failed to avail the statutory appellate remedy under Section 107 of the CGST/RGST Act within the prescribed period and rejected the contention that uploading the order on the GST portal did not amount to proper communication.

Domain | Indirect Tax | GST

Background

The petitioner challenged an Order-in...

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