https://www.taxtmi.com/article/detailed?id=12290 Principle of Audi Alteram Partem requires a fair opportunity to be heard; sole reliance on uploading a Show Cause Notice to an online portal, where the assessee's registration was voluntarily cancelled, did not constitute adequate service and prevented participation. Adjudicatory action taken without proper intimation and service is vitiated and should be set aside; the respondent must afford a fresh hearing, supply copies relied upon, and pass a reasoned order. en-us Tue, 06 Feb 2024 10:17:22 +0530 Tue, 06 Feb 2024 10:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12290 Principle of Audi Alteram Partem requires a fair opportunity to be heard; sole reliance on uploading a Show Cause Notice to an online portal, where the assessee's registration was voluntarily cancelled, did not constitute adequate service and prevented participation. Adjudicatory action taken without proper intimation and service is vitiated and should be set aside; the respondent must afford a fresh hearing, supply copies relied upon, and pass a reasoned order. Articles Goods and Services Tax - GST Tue, 06 Feb 2024 10:17:22 +0530 https://www.taxtmi.com/article/detailed?id=12290