https://www.taxtmi.com/caselaws?id=800494 Service of a GST show-cause notice under Section 73(1), read with Rule 142(1)(a), must comply with the recognised modes under Section 169. Where records do not establish service through the GST portal, registered post, or e-mail, an ex parte demand and consequential appellate order cannot be sustained because the registered person was denied the opportunity to file objections and be heard. The registered person must receive the notice and be afforded an opportunity of hearing before fresh adjudication. en-us Fri, 25 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800494 Service of a GST show-cause notice under Section 73(1), read with Rule 142(1)(a), must comply with the recognised modes under Section 169. Where records do not establish service through the GST portal, registered post, or e-mail, an ex parte demand and consequential appellate order cannot be sustained because the registered person was denied the opportunity to file objections and be heard. The registered person must receive the notice and be afforded an opportunity of hearing before fresh adjudication. Case-Laws GST Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800494