https://www.taxtmi.com/caselaws?id=796348 Service of a GST show-cause notice solely through the portal is ineffective where registration was cancelled before the notice was issued. Although portal communication is a permissible service mode, valid service must be effected through legally prescribed modes, and a former registrant cannot be required to monitor the portal after cancellation. Consequently, an adjudication founded on exclusive portal service cannot be sustained. The taxpayer must also be given a personal hearing where requested. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796348 Service of a GST show-cause notice solely through the portal is ineffective where registration was cancelled before the notice was issued. Although portal communication is a permissible service mode, valid service must be effected through legally prescribed modes, and a former registrant cannot be required to monitor the portal after cancellation. Consequently, an adjudication founded on exclusive portal service cannot be sustained. The taxpayer must also be given a personal hearing where requested. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796348