https://www.taxtmi.com/caselaws?id=795858 Service of a GST show-cause notice solely through the portal after cancellation of the registered person's registration does not provide an effective opportunity to respond. Once registration is cancelled, the person is not required to monitor the portal, and notice must be served through an alternative mode. Portal-only service in those circumstances breaches the principles of natural justice. The resulting assessment order creating tax liability was therefore invalid and set aside. en-us Tue, 07 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795858 Service of a GST show-cause notice solely through the portal after cancellation of the registered person's registration does not provide an effective opportunity to respond. Once registration is cancelled, the person is not required to monitor the portal, and notice must be served through an alternative mode. Portal-only service in those circumstances breaches the principles of natural justice. The resulting assessment order creating tax liability was therefore invalid and set aside. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795858