https://www.taxtmi.com/caselaws?id=800685 Where GST registration was cancelled before issuance of a show-cause notice, portal-only service may not provide effective notice because the noticee may be unable or not required to access the Common Portal. Binding departmental instructions requiring physical service in those circumstances apply. Absence of physical service deprives the noticee of an effective opportunity to respond and renders an ex parte adjudication unsustainable. The matter requires fresh adjudication after permitting a reply, necessary requests for documents or cross-examination, and adequate prior notice of personal hearing. en-us Tue, 06 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800685 Where GST registration was cancelled before issuance of a show-cause notice, portal-only service may not provide effective notice because the noticee may be unable or not required to access the Common Portal. Binding departmental instructions requiring physical service in those circumstances apply. Absence of physical service deprives the noticee of an effective opportunity to respond and renders an ex parte adjudication unsustainable. The matter requires fresh adjudication after permitting a reply, necessary requests for documents or cross-examination, and adequate prior notice of personal hearing. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800685