https://www.taxtmi.com/caselaws?id=799636 Service of a show-cause notice under Section 73 exclusively through the GST portal after cancellation of registration breaches principles of natural justice. Once registration is cancelled, the registered person is not obliged to continue monitoring the portal, so portal-only service does not provide an effective opportunity to respond. A proper alternative mode of service is required. The order passed without such effective notice was quashed, while the Department retained liberty to issue a valid notice and continue proceedings in accordance with law. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799636 Service of a show-cause notice under Section 73 exclusively through the GST portal after cancellation of registration breaches principles of natural justice. Once registration is cancelled, the registered person is not obliged to continue monitoring the portal, so portal-only service does not provide an effective opportunity to respond. A proper alternative mode of service is required. The order passed without such effective notice was quashed, while the Department retained liberty to issue a valid notice and continue proceedings in accordance with law. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799636