https://www.taxtmi.com/caselaws?id=463072 An ex parte adjudication under Section 74(9) of the UPGST Act was treated as contrary to natural justice where the dealer's registration had already been cancelled with effect from an earlier date and there was no reasonable basis to expect repeated portal monitoring for an old tax notice. As personal service was not shown, the notice was found ineffective on the facts. The ex parte order was set aside and the matter remanded to the assessing authority for fresh adjudication after considering the reply and granting a hearing. en-us Wed, 19 Feb 2025 00:00:00 +0530 Thu, 04 Sep 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463072 An ex parte adjudication under Section 74(9) of the UPGST Act was treated as contrary to natural justice where the dealer's registration had already been cancelled with effect from an earlier date and there was no reasonable basis to expect repeated portal monitoring for an old tax notice. As personal service was not shown, the notice was found ineffective on the facts. The ex parte order was set aside and the matter remanded to the assessing authority for fresh adjudication after considering the reply and granting a hearing. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463072