https://www.taxtmi.com/caselaws?id=796536 After cancellation of registration, a show-cause notice uploaded only on the common portal did not provide effective service where the applicable departmental circular required physical service for adjudication initiated after cancellation. Electronic service alone deprived the assessee of a meaningful opportunity to reply, obtain relied-upon documents, seek cross-examination and attend a personal hearing. The article notes that the resulting ex parte adjudication order was unsustainable for breach of effective service and adequate opportunity of hearing. en-us Tue, 04 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796536 After cancellation of registration, a show-cause notice uploaded only on the common portal did not provide effective service where the applicable departmental circular required physical service for adjudication initiated after cancellation. Electronic service alone deprived the assessee of a meaningful opportunity to reply, obtain relied-upon documents, seek cross-examination and attend a personal hearing. The article notes that the resulting ex parte adjudication order was unsustainable for breach of effective service and adequate opportunity of hearing. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796536