https://www.taxtmi.com/caselaws?id=797508 Service of a show cause notice under Section 73 of the CGST Act is not sufficiently established merely by uploading it on the common portal where the assessee neither acknowledges receipt nor files a reply. Ex parte adjudication on that basis denies an effective opportunity to respond and be heard. The ex parte order was set aside, proceedings were restored to the show cause notice stage, and the assessee was permitted to submit a reply. A fresh order must follow a hearing and be passed in accordance with law. en-us Thu, 13 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797508 Service of a show cause notice under Section 73 of the CGST Act is not sufficiently established merely by uploading it on the common portal where the assessee neither acknowledges receipt nor files a reply. Ex parte adjudication on that basis denies an effective opportunity to respond and be heard. The ex parte order was set aside, proceedings were restored to the show cause notice stage, and the assessee was permitted to submit a reply. A fresh order must follow a hearing and be passed in accordance with law. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797508