Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.

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....Service of a GST show cause notice solely through the common portal, without acknowledgement of receipt or a reply from the assessee, was treated as insufficient to sustain ex parte adjudication. Applying the principle in Luxmi Traders, the High Court restored the proceedings to the show cause notice stage and required a fresh adjudication after allowing the petitioner to file a reply and be heard. The adjudicating authority must consider any reply and pass a fresh order in accordance with law, while retaining the ability to consider proceedings under the fraud provision.....