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    <description>Portal-only upload of assessment orders and show cause notices after cancellation of registration was treated as insufficient service, because alternative modes of service under Section 169 of the Uttarakhand GST Act were required; the challenged proceedings were interfered with to that extent. The competent authority was nevertheless permitted to continue the matter from the stage of show cause notice, leaving the proceedings open to be taken forward from that point.</description>
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      <description>Portal-only upload of assessment orders and show cause notices after cancellation of registration was treated as insufficient service, because alternative modes of service under Section 169 of the Uttarakhand GST Act were required; the challenged proceedings were interfered with to that extent. The competent authority was nevertheless permitted to continue the matter from the stage of show cause notice, leaving the proceedings open to be taken forward from that point.</description>
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