https://www.taxtmi.com/caselaws?id=780238 An order under Section 73 of the Uttar Pradesh GST Act could not be sustained where the assessee's registration had already been cancelled and the show cause notice was merely uploaded on the GST portal. Once registration stood cancelled, the assessee was not expected to keep checking the portal, so service had to be made by an alternative and proper mode. Failure to serve notice in that manner breached the principles of natural justice. The impugned order was quashed and set aside, while the department was left free to issue a proper notice and proceed according to law. en-us Thu, 16 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780238 An order under Section 73 of the Uttar Pradesh GST Act could not be sustained where the assessee's registration had already been cancelled and the show cause notice was merely uploaded on the GST portal. Once registration stood cancelled, the assessee was not expected to keep checking the portal, so service had to be made by an alternative and proper mode. Failure to serve notice in that manner breached the principles of natural justice. The impugned order was quashed and set aside, while the department was left free to issue a proper notice and proceed according to law. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780238