https://www.taxtmi.com/caselaws?id=459886 A show cause notice not served through the proper GST portal in the prescribed manner does not constitute valid notice for sustaining adverse proceedings. The High Court held that uploading notice only under the tab "additional notices and orders" and not serving it effectively by e-mail or on the proper portal denied a valid opportunity of hearing. The assessment order was quashed and set aside, and the authority was directed to issue a fresh show cause notice and proceed in accordance with law. en-us Fri, 18 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459886 A show cause notice not served through the proper GST portal in the prescribed manner does not constitute valid notice for sustaining adverse proceedings. The High Court held that uploading notice only under the tab "additional notices and orders" and not serving it effectively by e-mail or on the proper portal denied a valid opportunity of hearing. The assessment order was quashed and set aside, and the authority was directed to issue a fresh show cause notice and proceed in accordance with law. Case-Laws GST Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459886