{"id":77122,"date":"2026-10-28T07:16:36","date_gmt":"2026-10-28T07:16:36","guid":{"rendered":""},"modified":"2026-10-28T07:16:36","modified_gmt":"2026-10-28T07:16:36","slug":"effective-gst-notice-service-requires-further-statutory-communication-and-a-personal-hearing-when-portal-notices-receive-no-response","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77122","title":{"rendered":"Effective GST notice service requires further statutory communication and a personal hearing when portal notices receive no response."},"content":{"rendered":"<p>Effective GST notice service requires further statutory communication and a personal hearing when portal notices receive no response.<br \/>Case-Laws<br \/>GST<br \/>Effective service of GST notices requires more than portal upload where repeated portal communications receive no response. After cancellation of registration, officers must consider other prescribed modes to secure effective notice; the absence of physical or registered-email communication, coupled with denial of a personal hearing, breaches principles of natural justice. The assessment was set aside and remitted for fresh consideration on merits, subject to the stipulated deposit and filing of a reply, with clear notice of personal hearing required.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105502\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Effective GST notice service requires further statutory communication and a personal hearing when portal notices receive no response.Case-LawsGSTEffective service of GST notices requires more than portal upload where repeated portal communications rece&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77122","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77122"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77122\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}