https://www.taxtmi.com/caselaws?id=768708 An adjudication order cancelling GST registration was held unsustainable where notices were issued only through the portal after the registration had already been cancelled and not revived, and the revenue could not show effective physical or offline service. The Court held that, in those circumstances, the assessee was not expected to access e-mode notices, and the absence of a meaningful opportunity to reply and to be personally heard amounted to a breach of natural justice. The impugned order was set aside and the matter was remitted for fresh decision after allowing a reply and granting a personal hearing. en-us Sat, 05 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768708 An adjudication order cancelling GST registration was held unsustainable where notices were issued only through the portal after the registration had already been cancelled and not revived, and the revenue could not show effective physical or offline service. The Court held that, in those circumstances, the assessee was not expected to access e-mode notices, and the absence of a meaningful opportunity to reply and to be personally heard amounted to a breach of natural justice. The impugned order was set aside and the matter was remitted for fresh decision after allowing a reply and granting a personal hearing. Case-Laws GST Sat, 05 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768708