https://www.taxtmi.com/caselaws?id=767929 Where GST registration remained suspended and had not been revived, service of adjudication notice only through the GST portal was not effective because the taxpayer could not reasonably be expected to access e-mode notices. As no physical or offline notice was shown to have been served before the impugned order, the requirement of fair procedure and opportunity of hearing was not met. The HC set aside the adjudication order and remitted the matter for fresh decision after treating the order as notice, allowing reply and granting personal hearing. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 04 Jun 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767929 Where GST registration remained suspended and had not been revived, service of adjudication notice only through the GST portal was not effective because the taxpayer could not reasonably be expected to access e-mode notices. As no physical or offline notice was shown to have been served before the impugned order, the requirement of fair procedure and opportunity of hearing was not met. The HC set aside the adjudication order and remitted the matter for fresh decision after treating the order as notice, allowing reply and granting personal hearing. Case-Laws GST Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767929