https://www.taxtmi.com/caselaws?id=786189 Uploading a showcause notice on the GST portal does not alone satisfy the obligation of effective service where the taxpayer did not receive or respond to it; tax officers must explore alternative service modes, including registered post with acknowledgement, and afford opportunity for personal hearing. An assessment passed without such effective service and hearing was set aside and remitted for fresh consideration. The remand is subject to a condition precedent: the taxpayer must pay 25% of the disputed tax within four weeks, and the setting aside takes effect from the date of that payment. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786189 Uploading a showcause notice on the GST portal does not alone satisfy the obligation of effective service where the taxpayer did not receive or respond to it; tax officers must explore alternative service modes, including registered post with acknowledgement, and afford opportunity for personal hearing. An assessment passed without such effective service and hearing was set aside and remitted for fresh consideration. The remand is subject to a condition precedent: the taxpayer must pay 25% of the disputed tax within four weeks, and the setting aside takes effect from the date of that payment. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786189