https://www.taxtmi.com/caselaws?id=757742 Uploading a GST show cause notice only under the "Additional Notices" heading, before the portal redesign placed "View Notices" and "View Additional Notices" together, did not amount to valid service under Section 169 of the CGST Act, 2017. Because the notice was not properly accessible in the relevant category at the material time, the assessee was entitled to challenge the consequential adjudication order. The adjudication was required to be reopened, with an opportunity to respond and be heard, and the impugned order was set aside with remand for fresh adjudication. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757742 Uploading a GST show cause notice only under the "Additional Notices" heading, before the portal redesign placed "View Notices" and "View Additional Notices" together, did not amount to valid service under Section 169 of the CGST Act, 2017. Because the notice was not properly accessible in the relevant category at the material time, the assessee was entitled to challenge the consequential adjudication order. The adjudication was required to be reopened, with an opportunity to respond and be heard, and the impugned order was set aside with remand for fresh adjudication. Case-Laws GST Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757742