https://www.taxtmi.com/caselaws?id=792233 Where a taxpayer's GST registration had been cancelled, exclusive service of a show cause notice through the GST portal was not valid because portal-based communication must still effectively reach the assessee; the notice was therefore not properly served. The text also states that an adverse adjudication cannot be sustained without compliance with the statutory right to hearing and the principles of natural justice, including a personal hearing where sought. On that basis, the adjudication and appellate orders were quashed, while the Revenue was permitted to restart proceedings from the show cause notice stage and afford hearing in accordance with law. en-us Thu, 21 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792233 Where a taxpayer's GST registration had been cancelled, exclusive service of a show cause notice through the GST portal was not valid because portal-based communication must still effectively reach the assessee; the notice was therefore not properly served. The text also states that an adverse adjudication cannot be sustained without compliance with the statutory right to hearing and the principles of natural justice, including a personal hearing where sought. On that basis, the adjudication and appellate orders were quashed, while the Revenue was permitted to restart proceedings from the show cause notice stage and afford hearing in accordance with law. Case-Laws GST Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792233