https://www.taxtmi.com/caselaws?id=778845 Where GST registration had already been cancelled, mere upload of a show cause notice on the GST portal was not sufficient service, because the taxpayer was no longer obliged to keep checking the portal. The High Court held that, in such circumstances, notice had to be served through an effective alternative mode to ensure a fair opportunity to respond. As that requirement was not met, the order passed under Section 73 of the Uttar Pradesh GST Act was set aside for breach of natural justice, leaving the department free to issue a proper notice and proceed in accordance with law. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778845 Where GST registration had already been cancelled, mere upload of a show cause notice on the GST portal was not sufficient service, because the taxpayer was no longer obliged to keep checking the portal. The High Court held that, in such circumstances, notice had to be served through an effective alternative mode to ensure a fair opportunity to respond. As that requirement was not met, the order passed under Section 73 of the Uttar Pradesh GST Act was set aside for breach of natural justice, leaving the department free to issue a proper notice and proceed in accordance with law. Case-Laws GST Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778845