https://www.taxtmi.com/caselaws?id=788678 Service of GST notices only through the portal was held insufficient where the taxpayer's registration had already been cancelled, because effective communication is required and the person was no longer obliged to monitor the portal. The ex parte assessment and recovery proceedings were therefore vitiated for want of valid service. The court also held that, where an adverse assessment was contemplated, the statutory requirement of personal hearing and the rule of audi alteram partem had to be observed; absence of an effective hearing rendered the order unsustainable. The assessment order and recovery proceedings were quashed, with liberty to proceed afresh after proper notice and hearing. en-us Mon, 23 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788678 Service of GST notices only through the portal was held insufficient where the taxpayer's registration had already been cancelled, because effective communication is required and the person was no longer obliged to monitor the portal. The ex parte assessment and recovery proceedings were therefore vitiated for want of valid service. The court also held that, where an adverse assessment was contemplated, the statutory requirement of personal hearing and the rule of audi alteram partem had to be observed; absence of an effective hearing rendered the order unsustainable. The assessment order and recovery proceedings were quashed, with liberty to proceed afresh after proper notice and hearing. Case-Laws GST Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788678