https://www.taxtmi.com/caselaws?id=798787 Service of a GST show-cause notice solely through the portal after cancellation of the registered person's registration is inadequate, because the person is no longer obliged to monitor that portal. Alternative service is required to provide a meaningful opportunity to respond. Failure to use an alternative mode denies natural justice and renders the resulting assessment unsustainable. The assessment order was quashed, while fresh proceedings were permitted upon service of a proper notice in accordance with law. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798787 Service of a GST show-cause notice solely through the portal after cancellation of the registered person's registration is inadequate, because the person is no longer obliged to monitor that portal. Alternative service is required to provide a meaningful opportunity to respond. Failure to use an alternative mode denies natural justice and renders the resulting assessment unsustainable. The assessment order was quashed, while fresh proceedings were permitted upon service of a proper notice in accordance with law. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798787