https://www.taxtmi.com/caselaws?id=792673 An order under Section 73 of the Uttar Pradesh GST Act could not stand where the assessee's registration had already been cancelled and the show cause notice was uploaded only on the GST portal. The court held that, after cancellation, the assessee was not obliged to keep checking the portal and that service had to be effected by an alternative proper mode. As the notice was not duly served, the adjudication breached fair procedure and the principles of natural justice. The impugned order was quashed, with liberty to the Department to issue a valid notice and proceed in accordance with law. en-us Tue, 26 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792673 An order under Section 73 of the Uttar Pradesh GST Act could not stand where the assessee's registration had already been cancelled and the show cause notice was uploaded only on the GST portal. The court held that, after cancellation, the assessee was not obliged to keep checking the portal and that service had to be effected by an alternative proper mode. As the notice was not duly served, the adjudication breached fair procedure and the principles of natural justice. The impugned order was quashed, with liberty to the Department to issue a valid notice and proceed in accordance with law. Case-Laws GST Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792673