https://www.taxtmi.com/article/detailed?id=16455 Service of a show-cause notice under the CGST Act is a substantive prerequisite to a valid demand and must satisfy the statutory modes of service before resort is made to affixation. Affixation is a last-resort method and cannot be used mechanically when ordinary modes of service have not been shown to be impracticable. Recovery under Section 78 ordinarily cannot begin until three months after service of the adjudication order, and earlier recovery is permissible only if reasons are recorded in writing in the interest of revenue. en-us Wed, 20 May 2026 08:31:53 +0530 Wed, 20 May 2026 08:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16455 Service of a show-cause notice under the CGST Act is a substantive prerequisite to a valid demand and must satisfy the statutory modes of service before resort is made to affixation. Affixation is a last-resort method and cannot be used mechanically when ordinary modes of service have not been shown to be impracticable. Recovery under Section 78 ordinarily cannot begin until three months after service of the adjudication order, and earlier recovery is permissible only if reasons are recorded in writing in the interest of revenue. Articles Goods and Services Tax - GST Wed, 20 May 2026 08:31:53 +0530 https://www.taxtmi.com/article/detailed?id=16455