https://www.taxtmi.com/caselaws?id=787815 Where notices were only uploaded on the GST portal and no effective personal hearing was afforded, the text reiterates the legal requirement to pursue alternative modes of service to achieve effective notice rather than merely completing formalities; an ex parte assessment issued without ensuring effective service or offering a hearing undermines procedural fairness and may be set aside. The operative remedial framework provided conditions remand for fresh adjudication upon payment of 25% of the disputed tax, an opportunity to file objections, and a fixed personal hearing before decision on merits. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787815 Where notices were only uploaded on the GST portal and no effective personal hearing was afforded, the text reiterates the legal requirement to pursue alternative modes of service to achieve effective notice rather than merely completing formalities; an ex parte assessment issued without ensuring effective service or offering a hearing undermines procedural fairness and may be set aside. The operative remedial framework provided conditions remand for fresh adjudication upon payment of 25% of the disputed tax, an opportunity to file objections, and a fixed personal hearing before decision on merits. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787815