https://www.taxtmi.com/caselaws?id=797810 Effective service of a show cause notice under Section 74 requires more than uploading it on the common portal. Where receipt is not acknowledged and no reply is filed, portal upload alone does not provide the assessee an effective opportunity to respond and be heard. An ex parte adjudication based solely on such upload cannot be sustained. The proceedings require consequential restoration so that the assessee receives the opportunity contemplated by the applicable service principle. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797810 Effective service of a show cause notice under Section 74 requires more than uploading it on the common portal. Where receipt is not acknowledged and no reply is filed, portal upload alone does not provide the assessee an effective opportunity to respond and be heard. An ex parte adjudication based solely on such upload cannot be sustained. The proceedings require consequential restoration so that the assessee receives the opportunity contemplated by the applicable service principle. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797810