https://www.taxtmi.com/caselaws?id=790350 Where a show cause notice remained accessible only on the GST portal's 'Additional Notices Tab' and was not brought to the taxpayer's knowledge, service was ineffective and no meaningful opportunity to reply arose. A reminder uploaded in the same manner did not cure the defect because the original notice was never effectively served. An ex parte demand based on such notice was therefore unsustainable for breach of natural justice, and the proper course was to set aside the demand and remand the matter for fresh adjudication after filing of reply and grant of personal hearing. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790350 Where a show cause notice remained accessible only on the GST portal's 'Additional Notices Tab' and was not brought to the taxpayer's knowledge, service was ineffective and no meaningful opportunity to reply arose. A reminder uploaded in the same manner did not cure the defect because the original notice was never effectively served. An ex parte demand based on such notice was therefore unsustainable for breach of natural justice, and the proper course was to set aside the demand and remand the matter for fresh adjudication after filing of reply and grant of personal hearing. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790350