https://www.taxtmi.com/article/detailed?id=16594 After cancellation of GST registration, service of a show cause notice only by uploading it on the common portal is insufficient where the taxable person can no longer access the portal effectively. In such circumstances, physical service of notice is required, and reliance solely on electronic upload deprives the person of a real opportunity to object or reply, amounting to a violation of natural justice. en-us Mon, 08 Jun 2026 08:53:46 +0530 Mon, 08 Jun 2026 08:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16594 After cancellation of GST registration, service of a show cause notice only by uploading it on the common portal is insufficient where the taxable person can no longer access the portal effectively. In such circumstances, physical service of notice is required, and reliance solely on electronic upload deprives the person of a real opportunity to object or reply, amounting to a violation of natural justice. Articles Goods and Services Tax - GST Mon, 08 Jun 2026 08:53:46 +0530 https://www.taxtmi.com/article/detailed?id=16594