https://www.taxtmi.com/caselaws?id=797114 Service of a GST show-cause notice solely through the portal after cancellation of registration is ineffective because portal communication is not the exclusive statutory mode of service and the taxpayer cannot be expected to continue monitoring the portal. Section 75(4) requires a personal hearing where an adverse decision is contemplated or requested in writing; ineffective notice deprives the taxpayer of that opportunity. Tax adjudication founded on such service is liable to be set aside, with fresh notice and adjudication permissible only after effective service and the required hearing. en-us Tue, 11 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797114 Service of a GST show-cause notice solely through the portal after cancellation of registration is ineffective because portal communication is not the exclusive statutory mode of service and the taxpayer cannot be expected to continue monitoring the portal. Section 75(4) requires a personal hearing where an adverse decision is contemplated or requested in writing; ineffective notice deprives the taxpayer of that opportunity. Tax adjudication founded on such service is liable to be set aside, with fresh notice and adjudication permissible only after effective service and the required hearing. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797114