https://www.taxtmi.com/caselaws?id=796754 Effective service of GST show-cause notices requires more than portal upload where a taxpayer has not responded to repeated portal communications. In such circumstances, the proper officer should use other prescribed service modes under Section 169(1), preferably registered post, to ensure the taxpayer receives a meaningful opportunity to object. An ex parte assessment passed solely on portal service without a personal hearing provides inadequate opportunity and undermines fair adjudication. The assessment was set aside and remitted for fresh adjudication after receipt of objections and issuance of a clear personal-hearing notice. en-us Tue, 27 Jan 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796754 Effective service of GST show-cause notices requires more than portal upload where a taxpayer has not responded to repeated portal communications. In such circumstances, the proper officer should use other prescribed service modes under Section 169(1), preferably registered post, to ensure the taxpayer receives a meaningful opportunity to object. An ex parte assessment passed solely on portal service without a personal hearing provides inadequate opportunity and undermines fair adjudication. The assessment was set aside and remitted for fresh adjudication after receipt of objections and issuance of a clear personal-hearing notice. Case-Laws GST Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796754