https://www.taxtmi.com/caselaws?id=786923 Portal-only service of notices on the GST common portal is inadequate where the taxpayer's registration has been cancelled; such reliance obliges authorities to ensure effective service by alternative modes permitted under the statute, and service solely by portal does not satisfy statutory requirements. Furthermore, an adjudicatory order affecting rights must be preceded by an opportunity of personal hearing to satisfy the audi alteram partem principle; failure to provide a personal hearing breaches natural justice and invalidates the order. The remedy ordered permits filing a reply and fresh adjudication with effective service and a personal hearing. en-us Mon, 16 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786923 Portal-only service of notices on the GST common portal is inadequate where the taxpayer's registration has been cancelled; such reliance obliges authorities to ensure effective service by alternative modes permitted under the statute, and service solely by portal does not satisfy statutory requirements. Furthermore, an adjudicatory order affecting rights must be preceded by an opportunity of personal hearing to satisfy the audi alteram partem principle; failure to provide a personal hearing breaches natural justice and invalidates the order. The remedy ordered permits filing a reply and fresh adjudication with effective service and a personal hearing. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786923