https://www.taxtmi.com/caselaws?id=801696 Ex parte GST assessments based on show-cause notices uploaded only to the GST portal may not provide effective service where repeated portal notices receive no response. Although portal upload is a recognised mode of service, the proper officer must explore other available modes, preferably registered post, to ensure an effective opportunity to respond. Confirming show-cause proposals without effective service and a meaningful personal hearing reduces the process to an ineffective formality; ex parte assessments made in those circumstances cannot be sustained. en-us Fri, 16 Oct 2026 00:00:00 +0530 Sat, 24 Oct 2026 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801696 Ex parte GST assessments based on show-cause notices uploaded only to the GST portal may not provide effective service where repeated portal notices receive no response. Although portal upload is a recognised mode of service, the proper officer must explore other available modes, preferably registered post, to ensure an effective opportunity to respond. Confirming show-cause proposals without effective service and a meaningful personal hearing reduces the process to an ineffective formality; ex parte assessments made in those circumstances cannot be sustained. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801696