https://www.taxtmi.com/caselaws?id=778592 Portal-based service of a GST show cause notice after cancellation of registration was held ineffective where no alternative mode of service was used. The court noted that, once registration had been cancelled, the taxpayer was not required to keep checking the GST portal, so notice had to be served through a proper alternative method. Because the demand proceedings rested on defective service and thus breached natural justice, the impugned orders were quashed. The department was left free to issue a valid notice and proceed in accordance with law. en-us Mon, 15 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778592 Portal-based service of a GST show cause notice after cancellation of registration was held ineffective where no alternative mode of service was used. The court noted that, once registration had been cancelled, the taxpayer was not required to keep checking the GST portal, so notice had to be served through a proper alternative method. Because the demand proceedings rested on defective service and thus breached natural justice, the impugned orders were quashed. The department was left free to issue a valid notice and proceed in accordance with law. Case-Laws GST Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778592