https://www.taxtmi.com/caselaws?id=778251 Orders under the Uttar Pradesh GST Act could not be sustained where the show cause notice was uploaded only on the GST portal after cancellation of registration. The High Court held that, once registration had been cancelled, there was no obligation on the taxpayer to keep checking the portal; the notice had to be served by some other proper mode to provide a opportunity of response. As service was not effected in that manner, the subsequent orders were quashed and set aside for breach of natural justice, with liberty to the department to issue a proper notice and proceed in accordance with law. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778251 Orders under the Uttar Pradesh GST Act could not be sustained where the show cause notice was uploaded only on the GST portal after cancellation of registration. The High Court held that, once registration had been cancelled, there was no obligation on the taxpayer to keep checking the portal; the notice had to be served by some other proper mode to provide a opportunity of response. As service was not effected in that manner, the subsequent orders were quashed and set aside for breach of natural justice, with liberty to the department to issue a proper notice and proceed in accordance with law. Case-Laws GST Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778251