https://www.taxtmi.com/caselaws?id=797033 Portal-only service of a GST show-cause notice after cancellation of registration does not constitute effective service where it does not reasonably communicate the notice to the taxable person. Section 169 of the CGST Act permits multiple service modes and does not make portal communication exclusive in those circumstances. Section 75(4) requires a personal hearing before an adverse decision, giving effect to audi alteram partem. An adjudication order issued without valid service and an effective hearing is unsustainable; the taxable person may submit a reply and receive fresh adjudication in accordance with law. en-us Tue, 11 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797033 Portal-only service of a GST show-cause notice after cancellation of registration does not constitute effective service where it does not reasonably communicate the notice to the taxable person. Section 169 of the CGST Act permits multiple service modes and does not make portal communication exclusive in those circumstances. Section 75(4) requires a personal hearing before an adverse decision, giving effect to audi alteram partem. An adjudication order issued without valid service and an effective hearing is unsustainable; the taxable person may submit a reply and receive fresh adjudication in accordance with law. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797033