https://www.taxtmi.com/highlights?id=102721 Service of GST notices after cancellation of registration must be effective, and an adverse adjudication requires a meaningful opportunity to reply and a personal hearing. Where registration had been cancelled and the taxpayer was not effectively served or heard, the adjudication order was quashed. The taxpayer was permitted to file a reply to the show-cause notice, and the Department could undertake fresh adjudication in accordance with law after granting a personal hearing. en-us Fri, 14 Aug 2026 11:57:39 +0530 Fri, 14 Aug 2026 11:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102721 Service of GST notices after cancellation of registration must be effective, and an adverse adjudication requires a meaningful opportunity to reply and a personal hearing. Where registration had been cancelled and the taxpayer was not effectively served or heard, the adjudication order was quashed. The taxpayer was permitted to file a reply to the show-cause notice, and the Department could undertake fresh adjudication in accordance with law after granting a personal hearing. Highlights GST Fri, 14 Aug 2026 11:57:39 +0530 https://www.taxtmi.com/highlights?id=102721