https://www.taxtmi.com/caselaws?id=797106 Service of a GST show-cause notice solely through the GST portal after cancellation of registration does not provide an effective opportunity of hearing, because the assessee has no obligation to continue monitoring that portal. Notice must be served through an alternative mode after cancellation to satisfy the principles of natural justice. Assessment proceedings initiated solely on portal-based service are therefore vitiated, and the assessment order was set aside for breach of natural justice. en-us Thu, 06 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797106 Service of a GST show-cause notice solely through the GST portal after cancellation of registration does not provide an effective opportunity of hearing, because the assessee has no obligation to continue monitoring that portal. Notice must be served through an alternative mode after cancellation to satisfy the principles of natural justice. Assessment proceedings initiated solely on portal-based service are therefore vitiated, and the assessment order was set aside for breach of natural justice. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797106