https://www.taxtmi.com/caselaws?id=771167 An adjudication order under the Uttar Pradesh GST Act was held invalid where the taxpayer's registration had already been cancelled, the registration was neither revived nor sought to be revived, and no physical or offline notice was shown to have been served before the order. In those circumstances, reliance on electronic notices alone was insufficient because the taxpayer was not expected to access the GST portal after cancellation. The court found that the essential requirements of fair notice and hearing were not met, set aside the order, and permitted fresh adjudication only after a final reply and personal hearing. en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771167 An adjudication order under the Uttar Pradesh GST Act was held invalid where the taxpayer's registration had already been cancelled, the registration was neither revived nor sought to be revived, and no physical or offline notice was shown to have been served before the order. In those circumstances, reliance on electronic notices alone was insufficient because the taxpayer was not expected to access the GST portal after cancellation. The court found that the essential requirements of fair notice and hearing were not met, set aside the order, and permitted fresh adjudication only after a final reply and personal hearing. Case-Laws GST Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771167