https://www.taxtmi.com/caselaws?id=800913 Post-cancellation GST adjudication cannot rest solely on a show-cause notice uploaded to the common portal where the cancelled registrant could reasonably remain unaware of it. The Commissioner's circular requiring physical service in post-cancellation adjudication binds subordinate authorities and addresses the resulting lack of effective notice. The ex parte order was set aside, permitting a reply, requests for cross-examination or relied-upon documents, and fresh adjudication after adequate advance notice of personal hearing. en-us Wed, 07 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800913 Post-cancellation GST adjudication cannot rest solely on a show-cause notice uploaded to the common portal where the cancelled registrant could reasonably remain unaware of it. The Commissioner's circular requiring physical service in post-cancellation adjudication binds subordinate authorities and addresses the resulting lack of effective notice. The ex parte order was set aside, permitting a reply, requests for cross-examination or relied-upon documents, and fresh adjudication after adequate advance notice of personal hearing. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800913