https://www.taxtmi.com/caselaws?id=777453 Where a taxpayer's GST registration had already been suspended and no business was being carried on, notice uploaded only on the GST portal was not treated as effective service because there was no obligation to keep checking the portal. The demand order under the Uttar Pradesh GST Act was passed without proper service, so the requirement of fair hearing was not met. The order was quashed for breach of natural justice, while the department was left free to issue a valid notice and proceed in accordance with law. en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777453 Where a taxpayer's GST registration had already been suspended and no business was being carried on, notice uploaded only on the GST portal was not treated as effective service because there was no obligation to keep checking the portal. The demand order under the Uttar Pradesh GST Act was passed without proper service, so the requirement of fair hearing was not met. The order was quashed for breach of natural justice, while the department was left free to issue a valid notice and proceed in accordance with law. Case-Laws GST Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777453