https://www.taxtmi.com/caselaws?id=792922 Where registration had already been cancelled, service of the adjudication notice only through the Common Portal was held insufficient because the statutory mode under Section 169(1)(a)(b) of the Uttar Pradesh GST Act required physical service. The absence of physical notice substantially deprived the taxpayer of an opportunity to reply or appear, so the hearing safeguard under Section 75(4) was treated as breached and the principles of natural justice were violated. The adjudication order was set aside and the matter was remitted for fresh adjudication after proper physical notice, supply of relied upon documents, and opportunity of hearing. en-us Thu, 19 Feb 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792922 Where registration had already been cancelled, service of the adjudication notice only through the Common Portal was held insufficient because the statutory mode under Section 169(1)(a)(b) of the Uttar Pradesh GST Act required physical service. The absence of physical notice substantially deprived the taxpayer of an opportunity to reply or appear, so the hearing safeguard under Section 75(4) was treated as breached and the principles of natural justice were violated. The adjudication order was set aside and the matter was remitted for fresh adjudication after proper physical notice, supply of relied upon documents, and opportunity of hearing. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792922