https://www.taxtmi.com/caselaws?id=778727 Where a taxpayer's GST registration has already been cancelled, service of a show cause notice and any consequential order under Section 73 of the Uttar Pradesh GST Act must be made by some alternative and effective mode, because the taxpayer is not expected to keep checking the GST portal. An order passed without proper service denies a fair opportunity to respond and breaches natural justice. The impugned order was therefore set aside, while the department was left free to proceed afresh in accordance with law. en-us Thu, 18 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778727 Where a taxpayer's GST registration has already been cancelled, service of a show cause notice and any consequential order under Section 73 of the Uttar Pradesh GST Act must be made by some alternative and effective mode, because the taxpayer is not expected to keep checking the GST portal. An order passed without proper service denies a fair opportunity to respond and breaches natural justice. The impugned order was therefore set aside, while the department was left free to proceed afresh in accordance with law. Case-Laws GST Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778727