https://www.taxtmi.com/caselaws?id=794688 A GST show cause notice uploaded on the portal under "Additional Notices" instead of the prescribed "Notices and Orders" head was held not to constitute proper service under Section 169 of the CGST Act. Because the foundational notice was not duly served, the assessee was denied a fair opportunity to respond, so the ex parte adjudication order could not be sustained. The consequential recovery notice, being based on the invalid order, was also unsustainable. The notice, adjudication order, and recovery notice were quashed, with liberty to issue a fresh notice in accordance with law. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794688 A GST show cause notice uploaded on the portal under "Additional Notices" instead of the prescribed "Notices and Orders" head was held not to constitute proper service under Section 169 of the CGST Act. Because the foundational notice was not duly served, the assessee was denied a fair opportunity to respond, so the ex parte adjudication order could not be sustained. The consequential recovery notice, being based on the invalid order, was also unsustainable. The notice, adjudication order, and recovery notice were quashed, with liberty to issue a fresh notice in accordance with law. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794688