https://www.taxtmi.com/caselaws?id=774480 Where a GST registration had already been cancelled and the assessee was no longer carrying on business, mere uploading of the section 73 show-cause notice on the GST portal was held insufficient to constitute effective service. The court treated proper alternative service as necessary so that the notice was actually received before any adverse order was passed, and found the decision-making process vitiated by breach of natural justice. The assessment order was quashed and set aside, with liberty to the department to issue a proper notice and proceed in accordance with law. en-us Fri, 04 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774480 Where a GST registration had already been cancelled and the assessee was no longer carrying on business, mere uploading of the section 73 show-cause notice on the GST portal was held insufficient to constitute effective service. The court treated proper alternative service as necessary so that the notice was actually received before any adverse order was passed, and found the decision-making process vitiated by breach of natural justice. The assessment order was quashed and set aside, with liberty to the department to issue a proper notice and proceed in accordance with law. Case-Laws GST Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774480