Issue:Whether uploading orders on the GSTN portal alone amounts to effective communication, thereby commencing limitation under Section 107 of the CGST Act, or the limitation begins only on effective communication through prescribed modes? Noted that, practical difficulties faced by small and medium taxpayers who often depend on consultants and may not have access to GST portal alerts, especially if registration is cancelled. – 2786 of 2025 [(M/S Lalaram Thekedar vs Union of India) held that once the registration has been cancelled, the petitioner is not obligated to check GST portal. 4.0 Precedent for Portal-based Functional Restriction:It is respectfully submitted that the GST portal already incorporates functional restrictions to ensure taxpayer compliance. It is submitted that if the taxpayer has not complied with the E-KYC Norms, then on Login to the GST portal there pop ups a notification on the dashboard of GST portal reminding to fill the details for E-KYC.