https://www.taxtmi.com/caselaws?id=788284 Where show cause notices were uploaded on the GST portal but no personal notice or hearing was afforded, the uploading alone does not suffice if it does not produce effective service; the issuing officer must, where the taxpayer does not respond, pursue statutory alternate modes of service (including registered post/RPAD) to secure a meaningful opportunity to be heard. Consequently the impugned assessment was set aside and remitted for fresh consideration with directions to permit filing of objections, to give clear notice of a personal hearing, and to release any bank attachment effected under the vacated order. en-us Tue, 10 Feb 2026 00:00:00 +0530 Mon, 30 Mar 2026 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788284 Where show cause notices were uploaded on the GST portal but no personal notice or hearing was afforded, the uploading alone does not suffice if it does not produce effective service; the issuing officer must, where the taxpayer does not respond, pursue statutory alternate modes of service (including registered post/RPAD) to secure a meaningful opportunity to be heard. Consequently the impugned assessment was set aside and remitted for fresh consideration with directions to permit filing of objections, to give clear notice of a personal hearing, and to release any bank attachment effected under the vacated order. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788284