https://www.taxtmi.com/caselaws?id=758253 Uploading a show cause notice in a portal category that is not effectively accessible to the taxpayer does not amount to proper service under the CGST framework. Where the notice was placed under an additional notices tab rather than in a readily accessible manner, the taxpayer was denied a fair opportunity to respond before adjudication. An order founded on such defective service cannot be sustained, and the matter must be restored for fresh adjudication after receipt of the response and grant of hearing. en-us Mon, 29 Jul 2024 00:00:00 +0530 Sat, 10 May 2025 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758253 Uploading a show cause notice in a portal category that is not effectively accessible to the taxpayer does not amount to proper service under the CGST framework. Where the notice was placed under an additional notices tab rather than in a readily accessible manner, the taxpayer was denied a fair opportunity to respond before adjudication. An order founded on such defective service cannot be sustained, and the matter must be restored for fresh adjudication after receipt of the response and grant of hearing. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758253