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    <title>2025 (5) TMI 472 - ALLAHABAD HIGH COURT</title>
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    <description>Where a GST registration had already been cancelled and was never revived, the assessee was not required to keep checking the portal for e-notices. As no physical or offline notice was shown to have been served before the adjudication order, the Court held that the requirement of natural justice was not met. In these facts, the petitioner was not relegated to the alternative remedy forum at that stage, and the adjudication order was set aside with liberty to file a reply to the show cause notice and receive a fresh decision after personal hearing.</description>
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    <pubDate>Tue, 06 May 2025 00:00:00 +0530</pubDate>
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      <title>2025 (5) TMI 472 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=770200</link>
      <description>Where a GST registration had already been cancelled and was never revived, the assessee was not required to keep checking the portal for e-notices. As no physical or offline notice was shown to have been served before the adjudication order, the Court held that the requirement of natural justice was not met. In these facts, the petitioner was not relegated to the alternative remedy forum at that stage, and the adjudication order was set aside with liberty to file a reply to the show cause notice and receive a fresh decision after personal hearing.</description>
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      <pubDate>Tue, 06 May 2025 00:00:00 +0530</pubDate>
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