https://www.taxtmi.com/caselaws?id=775454 Where GST registration had already been cancelled, uploading the show-cause notice only on the portal was not effective service because the taxpayer was not required to keep checking the portal. The notice had to be served by an alternative mode to secure a real opportunity of hearing. As the assessment order under Section 73 was passed without such proper notice and service, it was vitiated for breach of natural justice and was quashed. The department was left free to issue a valid notice and proceed in accordance with law. en-us Wed, 23 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775454 Where GST registration had already been cancelled, uploading the show-cause notice only on the portal was not effective service because the taxpayer was not required to keep checking the portal. The notice had to be served by an alternative mode to secure a real opportunity of hearing. As the assessment order under Section 73 was passed without such proper notice and service, it was vitiated for breach of natural justice and was quashed. The department was left free to issue a valid notice and proceed in accordance with law. Case-Laws GST Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775454