https://www.taxtmi.com/highlights?id=99994 After cancellation of GST registration, an adjudication notice uploaded only on the common portal was not valid service because the taxpayer could no longer be expected to monitor the portal. Physical service was required under the service provisions, and its absence denied the opportunity to file a reply or objection and to be heard, breaching natural justice and the statutory hearing right. The HC set aside the adjudication order and remitted the matter for fresh decision after physical notice, supply of relied upon documents, and a proper hearing. en-us Thu, 21 May 2026 08:30:23 +0530 Thu, 21 May 2026 08:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99994 After cancellation of GST registration, an adjudication notice uploaded only on the common portal was not valid service because the taxpayer could no longer be expected to monitor the portal. Physical service was required under the service provisions, and its absence denied the opportunity to file a reply or objection and to be heard, breaching natural justice and the statutory hearing right. The HC set aside the adjudication order and remitted the matter for fresh decision after physical notice, supply of relied upon documents, and a proper hearing. Highlights GST Thu, 21 May 2026 08:30:23 +0530 https://www.taxtmi.com/highlights?id=99994