https://www.taxtmi.com/highlights?id=97054 Validity of service by uploading a show-cause notice on the common GST portal after cancellation of registration was treated as deficient; the prevailing principle requires alternative modes of service where registration is cancelled, following prior authority. The impugned adjudication order issued after portal-only service was quashed, with liberty to the revenue to issue a fresh notice and re-adjudicate. The petitioner must be afforded an opportunity for personal hearing in accordance with the statutory right to be heard (audi alteram partem) during re-adjudication. en-us Fri, 20 Feb 2026 13:02:41 +0530 Fri, 20 Feb 2026 13:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97054 Validity of service by uploading a show-cause notice on the common GST portal after cancellation of registration was treated as deficient; the prevailing principle requires alternative modes of service where registration is cancelled, following prior authority. The impugned adjudication order issued after portal-only service was quashed, with liberty to the revenue to issue a fresh notice and re-adjudicate. The petitioner must be afforded an opportunity for personal hearing in accordance with the statutory right to be heard (audi alteram partem) during re-adjudication. Highlights GST Fri, 20 Feb 2026 13:02:41 +0530 https://www.taxtmi.com/highlights?id=97054