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    <title>2025 (8) TMI 1627 - ALLAHABAD HIGH COURT</title>
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    <description>After cancellation of GST registration, notices and the impugned order uploaded only on the GST portal were held insufficient where the assessee was not served by any alternative mode. The court noted that, once business had ceased after cancellation, the assessee was not expected to keep checking the portal continuously. Proper service and communication were required to secure a fair hearing; absent such service, the procedure breached natural justice. The impugned order was quashed and the department was left free to issue a valid notice and proceed in accordance with law.</description>
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      <description>After cancellation of GST registration, notices and the impugned order uploaded only on the GST portal were held insufficient where the assessee was not served by any alternative mode. The court noted that, once business had ceased after cancellation, the assessee was not expected to keep checking the portal continuously. Proper service and communication were required to secure a fair hearing; absent such service, the procedure breached natural justice. The impugned order was quashed and the department was left free to issue a valid notice and proceed in accordance with law.</description>
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