https://www.taxtmi.com/caselaws?id=790135 Where registration had already been cancelled, service of a show cause notice only through the GST portal was insufficient because the assessee was not expected to keep checking the portal regularly after cancellation. The court held that, in such circumstances, the notice had to be served by an alternative and proper mode; failure to do so amounted to a violation of natural justice. The assessment order founded on that defective service and the consequential recovery certificate were quashed, while the Department was left free to issue a fresh, valid notice and proceed in accordance with law. en-us Mon, 23 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790135 Where registration had already been cancelled, service of a show cause notice only through the GST portal was insufficient because the assessee was not expected to keep checking the portal regularly after cancellation. The court held that, in such circumstances, the notice had to be served by an alternative and proper mode; failure to do so amounted to a violation of natural justice. The assessment order founded on that defective service and the consequential recovery certificate were quashed, while the Department was left free to issue a fresh, valid notice and proceed in accordance with law. Case-Laws GST Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790135