https://www.taxtmi.com/caselaws?id=793006 Where GST registration has already been cancelled, a show cause notice uploaded only on the GST portal may be ineffective because the taxpayer is no longer required to keep checking the portal. The text states that, in such circumstances, service should be made by an alternative and proper mode; otherwise the assessee is denied an effective opportunity to participate and natural justice is breached. It further notes that an order passed on the basis of such defective service was quashed, while the department remained free to issue a valid notice and proceed in accordance with law. en-us Tue, 28 Apr 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793006 Where GST registration has already been cancelled, a show cause notice uploaded only on the GST portal may be ineffective because the taxpayer is no longer required to keep checking the portal. The text states that, in such circumstances, service should be made by an alternative and proper mode; otherwise the assessee is denied an effective opportunity to participate and natural justice is breached. It further notes that an order passed on the basis of such defective service was quashed, while the department remained free to issue a valid notice and proceed in accordance with law. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793006