https://www.taxtmi.com/caselaws?id=760439 An order under Section 73 of the Uttar Pradesh GST Act could not be sustained where the show-cause notice was uploaded only on the GST portal after cancellation of registration, because the taxpayer was no longer obliged to monitor that portal and effective notice was not ensured. Service had to be made by an alternative proper mode to satisfy fair hearing requirements. The HC quashed the order for breach of natural justice, while leaving the department free to issue a proper notice and proceed in accordance with law. en-us Tue, 15 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760439 An order under Section 73 of the Uttar Pradesh GST Act could not be sustained where the show-cause notice was uploaded only on the GST portal after cancellation of registration, because the taxpayer was no longer obliged to monitor that portal and effective notice was not ensured. Service had to be made by an alternative proper mode to satisfy fair hearing requirements. The HC quashed the order for breach of natural justice, while leaving the department free to issue a proper notice and proceed in accordance with law. Case-Laws GST Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760439