https://www.taxtmi.com/caselaws?id=472007 Effective service of GST show-cause notices requires more than portal upload where a taxpayer does not respond. Although portal upload is a recognised method of service, officers should consider the circumstances and use alternative modes available under the GST law, preferably registered post, instead of issuing repeated portal communications and proceeding ex parte. Notice must genuinely enable participation, and an assessment made without an effective opportunity to respond or a personal hearing violates principles of natural justice and is invalid. en-us Thu, 17 Apr 2025 00:00:00 +0530 Fri, 25 Sep 2026 20:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472007 Effective service of GST show-cause notices requires more than portal upload where a taxpayer does not respond. Although portal upload is a recognised method of service, officers should consider the circumstances and use alternative modes available under the GST law, preferably registered post, instead of issuing repeated portal communications and proceeding ex parte. Notice must genuinely enable participation, and an assessment made without an effective opportunity to respond or a personal hearing violates principles of natural justice and is invalid. Case-Laws GST Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472007