https://www.taxtmi.com/caselaws?id=792931 After cancellation of GST registration, mere uploading of a show cause notice on the portal was held insufficient where no business was being carried on and the taxpayer was no longer obliged to check the portal. Proper service by an alternative and effective mode was required before proceeding under Section 73 of the Uttar Pradesh GST Act. On that basis, the assessment order was quashed for violation of natural justice, while the department was left free to issue a valid notice and continue in accordance with law. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792931 After cancellation of GST registration, mere uploading of a show cause notice on the portal was held insufficient where no business was being carried on and the taxpayer was no longer obliged to check the portal. Proper service by an alternative and effective mode was required before proceeding under Section 73 of the Uttar Pradesh GST Act. On that basis, the assessment order was quashed for violation of natural justice, while the department was left free to issue a valid notice and continue in accordance with law. Case-Laws GST Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792931