https://www.taxtmi.com/caselaws?id=797095 Valid service of service-tax show-cause notices is essential before ex parte adjudication can proceed. Postal delivery was not established, and emails sent to an address sourced from income-tax records were not shown to be accessible to the assessee or registered on the GST portal. As service was unproven, the ex parte adjudication and delayed appeal could not stand. The show-cause notices and consequential appellate orders were quashed, with remand for fresh notices and adjudication after providing an opportunity of hearing. en-us Wed, 05 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797095 Valid service of service-tax show-cause notices is essential before ex parte adjudication can proceed. Postal delivery was not established, and emails sent to an address sourced from income-tax records were not shown to be accessible to the assessee or registered on the GST portal. As service was unproven, the ex parte adjudication and delayed appeal could not stand. The show-cause notices and consequential appellate orders were quashed, with remand for fresh notices and adjudication after providing an opportunity of hearing. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797095