https://www.taxtmi.com/caselaws?id=798508 Electronic-only service of a show-cause notice through the Common Portal after cancellation of GST registration does not provide an effective opportunity to participate in Section 74 adjudication. Where proceedings are initiated after deregistration, physical service is required under the applicable departmental circular because the deregistered person may not access, or be required to access, the portal. An ex parte adjudication based solely on portal upload in those circumstances cannot be sustained. Fresh adjudication requires effective notice, an opportunity to reply, seek relevant documents or cross-examination where necessary, and be heard. en-us Mon, 31 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798508 Electronic-only service of a show-cause notice through the Common Portal after cancellation of GST registration does not provide an effective opportunity to participate in Section 74 adjudication. Where proceedings are initiated after deregistration, physical service is required under the applicable departmental circular because the deregistered person may not access, or be required to access, the portal. An ex parte adjudication based solely on portal upload in those circumstances cannot be sustained. Fresh adjudication requires effective notice, an opportunity to reply, seek relevant documents or cross-examination where necessary, and be heard. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798508