https://www.taxtmi.com/caselaws?id=788282 Where a show-cause notice was uploaded on the GST portal but elicited no response, the assessing officer must apply mind and attempt alternate prescribed modes of service and afford a personal hearing; failure to ensure effective service and an opportunity to be heard renders any ex parte confirmation in an assessment order liable to be set aside. In such circumstances, partial recovery of tax does not preclude remand for fresh consideration: the taxpayer may file objections and the authority must issue a clear notice fixing a personal hearing and decide the matter on merits after hearing. en-us Mon, 09 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788282 Where a show-cause notice was uploaded on the GST portal but elicited no response, the assessing officer must apply mind and attempt alternate prescribed modes of service and afford a personal hearing; failure to ensure effective service and an opportunity to be heard renders any ex parte confirmation in an assessment order liable to be set aside. In such circumstances, partial recovery of tax does not preclude remand for fresh consideration: the taxpayer may file objections and the authority must issue a clear notice fixing a personal hearing and decide the matter on merits after hearing. Case-Laws GST Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788282