https://www.taxtmi.com/caselaws?id=797816 Service of a GST show cause notice solely through the portal after cancellation of registration is inadequate because the taxpayer is not obliged to regularly access that portal. Alternative service is required to provide an effective opportunity to respond. Assessment proceedings founded on portal-only service in those circumstances breach the principles of natural justice. The assessment order was quashed, while the department retained liberty to issue proper notice and initiate fresh proceedings in accordance with law. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797816 Service of a GST show cause notice solely through the portal after cancellation of registration is inadequate because the taxpayer is not obliged to regularly access that portal. Alternative service is required to provide an effective opportunity to respond. Assessment proceedings founded on portal-only service in those circumstances breach the principles of natural justice. The assessment order was quashed, while the department retained liberty to issue proper notice and initiate fresh proceedings in accordance with law. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797816