https://www.taxtmi.com/caselaws?id=778495 Where GST registration had been cancelled and not revived, the High Court held that the assessee was not bound to monitor the GST portal for e-notices for that period. As the revenue failed to prove physical or offline service of the show cause notice before passing the adjudication order, the court found a denial of a meaningful opportunity to respond and a breach of natural justice. The adjudication order was set aside, and the matter was remitted for fresh consideration after allowing a reply and personal hearing. en-us Thu, 04 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 13:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778495 Where GST registration had been cancelled and not revived, the High Court held that the assessee was not bound to monitor the GST portal for e-notices for that period. As the revenue failed to prove physical or offline service of the show cause notice before passing the adjudication order, the court found a denial of a meaningful opportunity to respond and a breach of natural justice. The adjudication order was set aside, and the matter was remitted for fresh consideration after allowing a reply and personal hearing. Case-Laws GST Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778495