https://www.taxtmi.com/caselaws?id=458320 Where GST registration has already been cancelled and is not revived, the recipient of electronic notices cannot be expected to keep checking the portal indefinitely if no effective physical or offline service is shown. In such circumstances, an adjudication order passed without meaningful notice and opportunity of hearing offends natural justice and cannot be sustained. The order was quashed, and the matter was restored for fresh adjudication after treating the impugned order as notice, allowing reply and personal hearing. The text also notes that, on these peculiar facts, the affected party was not relegated to the alternative statutory remedy. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458320 Where GST registration has already been cancelled and is not revived, the recipient of electronic notices cannot be expected to keep checking the portal indefinitely if no effective physical or offline service is shown. In such circumstances, an adjudication order passed without meaningful notice and opportunity of hearing offends natural justice and cannot be sustained. The order was quashed, and the matter was restored for fresh adjudication after treating the impugned order as notice, allowing reply and personal hearing. The text also notes that, on these peculiar facts, the affected party was not relegated to the alternative statutory remedy. Case-Laws GST Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458320