https://www.taxtmi.com/highlights?id=100502 Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law. en-us Fri, 05 Jun 2026 08:07:31 +0530 Fri, 05 Jun 2026 08:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100502 Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law. Highlights GST Fri, 05 Jun 2026 08:07:31 +0530 https://www.taxtmi.com/highlights?id=100502