https://www.taxtmi.com/caselaws?id=799063 Service of a GST show-cause notice exclusively through the portal after cancellation of registration does not provide an effective opportunity to respond, because the taxpayer is not obliged to continue monitoring that portal. For proceedings under Section 74, notice must be served through an alternative valid mode that enables a meaningful response and hearing. An order issued without valid service and opportunity of hearing is vitiated for breach of natural justice, although the Department may issue a properly served notice and proceed according to law. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799063 Service of a GST show-cause notice exclusively through the portal after cancellation of registration does not provide an effective opportunity to respond, because the taxpayer is not obliged to continue monitoring that portal. For proceedings under Section 74, notice must be served through an alternative valid mode that enables a meaningful response and hearing. An order issued without valid service and opportunity of hearing is vitiated for breach of natural justice, although the Department may issue a properly served notice and proceed according to law. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799063