https://www.taxtmi.com/caselaws?id=793503 A notice uploaded only on the GST portal after cancellation of registration was held insufficient to sustain a Section 73 proceedings, because the taxpayer had no continuing duty to monitor the portal once registration stood cancelled. Service had to be effected by an alternative and effective mode. As the show cause notice was not properly served, the taxpayer was denied a fair opportunity of hearing. The impugned order was therefore quashed for breach of natural justice, with liberty to the department to issue a proper notice and proceed in accordance with law. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793503 A notice uploaded only on the GST portal after cancellation of registration was held insufficient to sustain a Section 73 proceedings, because the taxpayer had no continuing duty to monitor the portal once registration stood cancelled. Service had to be effected by an alternative and effective mode. As the show cause notice was not properly served, the taxpayer was denied a fair opportunity of hearing. The impugned order was therefore quashed for breach of natural justice, with liberty to the department to issue a proper notice and proceed in accordance with law. Case-Laws GST Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793503