https://www.taxtmi.com/caselaws?id=790071 Where GST registration had already been cancelled, the taxpayer was not expected to keep checking the portal, so a show cause notice had to be served by an alternative and proper mode. Because the notice was not effectively served, the proceedings under Section 73 were vitiated for breach of natural justice. The Court quashed the assessment order and consequential recovery certificate, while permitting the Department to issue a fresh notice and proceed in accordance with law. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790071 Where GST registration had already been cancelled, the taxpayer was not expected to keep checking the portal, so a show cause notice had to be served by an alternative and proper mode. Because the notice was not effectively served, the proceedings under Section 73 were vitiated for breach of natural justice. The Court quashed the assessment order and consequential recovery certificate, while permitting the Department to issue a fresh notice and proceed in accordance with law. Case-Laws GST Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790071