https://www.taxtmi.com/caselaws?id=792594 A notice and consequential order under the Uttar Pradesh GST Act were found unsustainable where the dealer's registration had already been cancelled and the notice was uploaded only on the GST portal. The High Court held that, after cancellation of registration, the dealer was not required to keep checking the portal and that service had to be effected by an alternative and effective mode. As proper service was absent, the proceedings violated natural justice. The impugned notice and order were quashed, with liberty to the department to issue a fresh notice and proceed in accordance with law. en-us Tue, 17 Mar 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792594 A notice and consequential order under the Uttar Pradesh GST Act were found unsustainable where the dealer's registration had already been cancelled and the notice was uploaded only on the GST portal. The High Court held that, after cancellation of registration, the dealer was not required to keep checking the portal and that service had to be effected by an alternative and effective mode. As proper service was absent, the proceedings violated natural justice. The impugned notice and order were quashed, with liberty to the department to issue a fresh notice and proceed in accordance with law. Case-Laws GST Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792594