https://www.taxtmi.com/caselaws?id=790070 After cancellation of GST registration, an adjudication notice cannot validly be served only through the Common Portal because the registered person is no longer effectively able to access it in the ordinary course. Service must be made physically under Section 169(1)(a)(b) of the Uttar Pradesh GST Act, 2017. Failure to effect physical service deprived the taxpayer of a real opportunity to object and reply, constituting a substantial breach of natural justice and the hearing requirement under Section 75(4). The adjudication order was therefore unsustainable, and fresh adjudication was directed after proper physical notice and opportunity of hearing. en-us Mon, 09 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790070 After cancellation of GST registration, an adjudication notice cannot validly be served only through the Common Portal because the registered person is no longer effectively able to access it in the ordinary course. Service must be made physically under Section 169(1)(a)(b) of the Uttar Pradesh GST Act, 2017. Failure to effect physical service deprived the taxpayer of a real opportunity to object and reply, constituting a substantial breach of natural justice and the hearing requirement under Section 75(4). The adjudication order was therefore unsustainable, and fresh adjudication was directed after proper physical notice and opportunity of hearing. Case-Laws GST Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790070