https://www.taxtmi.com/caselaws?id=797494 GST show-cause notice service solely through the portal is ineffective where registration was cancelled before the notice was issued, because the taxpayer cannot be expected to monitor the portal thereafter. Section 169 permits multiple service modes but requires effective communication. Adjudication imposing tax and penalty also requires a personal hearing under Section 75(4) when requested. The tax and penalty order was quashed, with Revenue permitted to restart proceedings from the show-cause-notice stage and provide a hearing if sought. en-us Fri, 07 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797494 GST show-cause notice service solely through the portal is ineffective where registration was cancelled before the notice was issued, because the taxpayer cannot be expected to monitor the portal thereafter. Section 169 permits multiple service modes but requires effective communication. Adjudication imposing tax and penalty also requires a personal hearing under Section 75(4) when requested. The tax and penalty order was quashed, with Revenue permitted to restart proceedings from the show-cause-notice stage and provide a hearing if sought. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797494