https://www.taxtmi.com/caselaws?id=797490 Uploading show-cause notices solely in the portal's additional-notices window, where the recipient could not access them or respond, does not satisfy statutory service requirements. Such inaccessible communication denies a meaningful opportunity of hearing and breaches principles of natural justice. The assessment was set aside to the extent affected by invalid service, with an opportunity to submit a reply before fresh assessment proceedings. en-us Mon, 06 Apr 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797490 Uploading show-cause notices solely in the portal's additional-notices window, where the recipient could not access them or respond, does not satisfy statutory service requirements. Such inaccessible communication denies a meaningful opportunity of hearing and breaches principles of natural justice. The assessment was set aside to the extent affected by invalid service, with an opportunity to submit a reply before fresh assessment proceedings. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797490