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    <title>2025 (4) TMI 237 - ALLAHABAD HIGH COURT</title>
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    <description>Where GST registration had already been cancelled and was not revived, the assessee was not required to keep checking the GST portal for e-mode notices. As no physical or offline notice was shown to have been served before the adjudication order, the Court found a breach of natural justice and held the order unsustainable. The writ petition was not kept pending or relegated to the alternative remedy because the defect in notice and hearing was fundamental. The impugned order was quashed, and the matter was sent back for fresh decision after reply and personal hearing.</description>
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      <description>Where GST registration had already been cancelled and was not revived, the assessee was not required to keep checking the GST portal for e-mode notices. As no physical or offline notice was shown to have been served before the adjudication order, the Court found a breach of natural justice and held the order unsustainable. The writ petition was not kept pending or relegated to the alternative remedy because the defect in notice and hearing was fundamental. The impugned order was quashed, and the matter was sent back for fresh decision after reply and personal hearing.</description>
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