https://www.taxtmi.com/highlights?id=102115 Portal-only service of a show-cause notice for GST registration cancellation does not satisfy the statutory service requirement where cancellation carries civil consequences. The notice should, in addition to being uploaded on the common portal, be communicated through another prescribed mode to provide the registered person a real and fair opportunity to respond. The discussed High Court ruling set aside the cancellation order, directed fresh notice, response and personal-hearing proceedings, and required a reasoned order. The pre-cancellation status quo was to continue pending fresh proceedings. en-us Mon, 27 Jul 2026 08:27:45 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102115 Portal-only service of a show-cause notice for GST registration cancellation does not satisfy the statutory service requirement where cancellation carries civil consequences. The notice should, in addition to being uploaded on the common portal, be communicated through another prescribed mode to provide the registered person a real and fair opportunity to respond. The discussed High Court ruling set aside the cancellation order, directed fresh notice, response and personal-hearing proceedings, and required a reasoned order. The pre-cancellation status quo was to continue pending fresh proceedings. Highlights GST Mon, 27 Jul 2026 08:27:45 +0530 https://www.taxtmi.com/highlights?id=102115