https://www.taxtmi.com/caselaws?id=776673 Where a dealer's GST registration had already been cancelled, service of a show cause notice only through the GST portal was not effective notice and did not satisfy natural justice, because the dealer was no longer expected to keep checking the portal. The assessment order passed under Section 73 of the Uttar Pradesh GST Act was therefore vitiated by defective service and denial of a fair opportunity. The Allahabad HC quashed and set aside the order, while leaving the department free to proceed afresh in accordance with law after proper notice. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776673 Where a dealer's GST registration had already been cancelled, service of a show cause notice only through the GST portal was not effective notice and did not satisfy natural justice, because the dealer was no longer expected to keep checking the portal. The assessment order passed under Section 73 of the Uttar Pradesh GST Act was therefore vitiated by defective service and denial of a fair opportunity. The Allahabad HC quashed and set aside the order, while leaving the department free to proceed afresh in accordance with law after proper notice. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776673