https://www.taxtmi.com/caselaws?id=778500 An adjudication order under Section 74 of the Uttar Pradesh GST Act was set aside because no effective physical or offline notice was shown to have been served after the assessee's registration had already been cancelled. In these facts, the Court held that the assessee was not required to access the GST portal for e-mode notices, and the breach of natural justice made it pointless to insist on an alternative remedy. The matter was remitted for fresh adjudication, with liberty to file a reply to the show cause notice and with a personal hearing before a new order is passed. en-us Fri, 12 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 13:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778500 An adjudication order under Section 74 of the Uttar Pradesh GST Act was set aside because no effective physical or offline notice was shown to have been served after the assessee's registration had already been cancelled. In these facts, the Court held that the assessee was not required to access the GST portal for e-mode notices, and the breach of natural justice made it pointless to insist on an alternative remedy. The matter was remitted for fresh adjudication, with liberty to file a reply to the show cause notice and with a personal hearing before a new order is passed. Case-Laws GST Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778500