https://www.taxtmi.com/caselaws?id=798784 GST show-cause notices issued after cancellation of registration require physical service where the binding departmental circular so prescribes. Uploading notice solely on the common portal may not provide effective notice because a cancelled registrant may no longer operate or access the portal. Service only through the portal, more than four years after cancellation, was therefore insufficient and rendered the ex parte GST adjudication invalid. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 18:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798784 GST show-cause notices issued after cancellation of registration require physical service where the binding departmental circular so prescribes. Uploading notice solely on the common portal may not provide effective notice because a cancelled registrant may no longer operate or access the portal. Service only through the portal, more than four years after cancellation, was therefore insufficient and rendered the ex parte GST adjudication invalid. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798784