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    <title>2025 (1) TMI 832 - ALLAHABAD HIGH COURT</title>
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    <description>Where a GST registration had already been cancelled and not revived, the assessee was not bound to check the portal for electronic notices. As no physical or offline notice was shown to have been issued or served before the adjudication order, the court held that the requirement of natural justice was not met. The adjudication was therefore set aside, and the matter was remitted for fresh decision by treating the impugned order as notice, with an to file a reply and be heard personally.</description>
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      <description>Where a GST registration had already been cancelled and not revived, the assessee was not bound to check the portal for electronic notices. As no physical or offline notice was shown to have been issued or served before the adjudication order, the court held that the requirement of natural justice was not met. The adjudication was therefore set aside, and the matter was remitted for fresh decision by treating the impugned order as notice, with an to file a reply and be heard personally.</description>
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