https://www.taxtmi.com/highlights?id=100099 Portal-only service of a show cause notice after cancellation of GST registration was held insufficient to satisfy effective notice and fair opportunity requirements. The Court applied the principle of audi alteram partem and relied on earlier High Court rulings to hold that a taxpayer whose registration had already been cancelled could not be expected to keep monitoring the GST portal alone. On that basis, the adjudication and appellate orders were quashed, with liberty to the Revenue to restart proceedings from the stage of show cause notice and to grant a personal hearing if sought. en-us Mon, 25 May 2026 08:14:32 +0530 Mon, 25 May 2026 08:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100099 Portal-only service of a show cause notice after cancellation of GST registration was held insufficient to satisfy effective notice and fair opportunity requirements. The Court applied the principle of audi alteram partem and relied on earlier High Court rulings to hold that a taxpayer whose registration had already been cancelled could not be expected to keep monitoring the GST portal alone. On that basis, the adjudication and appellate orders were quashed, with liberty to the Revenue to restart proceedings from the stage of show cause notice and to grant a personal hearing if sought. Highlights GST Mon, 25 May 2026 08:14:32 +0530 https://www.taxtmi.com/highlights?id=100099