https://www.taxtmi.com/caselaws?id=774555 Where GST registration had already been cancelled, mere uploading of the show cause notice on the GST portal was not sufficient service. The High Court held that the assessee was not obliged to keep checking the portal as the only mode of communication, and that notice had to be served by some proper alternative means. Because the assessment under Section 73 proceeded on deficient service, the proceedings violated principles of natural justice. The assessment order was quashed, while the department was left free to issue a valid notice and proceed in accordance with law. en-us Mon, 07 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774555 Where GST registration had already been cancelled, mere uploading of the show cause notice on the GST portal was not sufficient service. The High Court held that the assessee was not obliged to keep checking the portal as the only mode of communication, and that notice had to be served by some proper alternative means. Because the assessment under Section 73 proceeded on deficient service, the proceedings violated principles of natural justice. The assessment order was quashed, while the department was left free to issue a valid notice and proceed in accordance with law. Case-Laws GST Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774555