https://www.taxtmi.com/caselaws?id=448171 The Allahabad HC quashed orders dated September 14, 2021 and October 5, 2023 for violating principles of natural justice. The petitioner had voluntarily cancelled registration on September 18, 2019, but authorities issued Section 74 notice by uploading on web portal on a subsequent date without proper service at petitioner's address. The court held that audi alteram partem principles require proper notice and opportunity of hearing. Since the petitioner could not appear due to improper service, the ex parte proceedings were vitiated. The matter was remanded with directions for fresh hearing on January 30, 2024. en-us Mon, 08 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448171 The Allahabad HC quashed orders dated September 14, 2021 and October 5, 2023 for violating principles of natural justice. The petitioner had voluntarily cancelled registration on September 18, 2019, but authorities issued Section 74 notice by uploading on web portal on a subsequent date without proper service at petitioner's address. The court held that audi alteram partem principles require proper notice and opportunity of hearing. Since the petitioner could not appear due to improper service, the ex parte proceedings were vitiated. The matter was remanded with directions for fresh hearing on January 30, 2024. Case-Laws GST Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448171