https://www.taxtmi.com/caselaws?id=774474 The HC set aside the GST registration cancellation order and remanded the matter for fresh consideration. The petitioner was unaware of show cause notices uploaded only on the GST portal and received no personal hearing opportunity. The court held that while portal service is sufficient, officers should explore alternative service modes under Section 169 when taxpayers don't respond, preferably RPAD, to ensure effective service rather than empty formalities. The order's setting aside was conditioned upon petitioner paying 10% of disputed tax within four weeks. Petition allowed by way of remand. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774474 The HC set aside the GST registration cancellation order and remanded the matter for fresh consideration. The petitioner was unaware of show cause notices uploaded only on the GST portal and received no personal hearing opportunity. The court held that while portal service is sufficient, officers should explore alternative service modes under Section 169 when taxpayers don't respond, preferably RPAD, to ensure effective service rather than empty formalities. The order's setting aside was conditioned upon petitioner paying 10% of disputed tax within four weeks. Petition allowed by way of remand. Case-Laws GST Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774474