https://www.taxtmi.com/caselaws?id=793500 Where GST registration had already been cancelled and show cause notices were uploaded only on the GST portal, the ensuing ex parte adjudication was treated as lacking effective service and a proper opportunity to respond. The Uttarakhand HC noted that the matter was covered by an earlier co-ordinate decision on identical facts and held that the impugned order-in-original under Section 73 of the Uttarakhand GST Act could not be sustained. The orders were quashed, and the matter was remitted for fresh adjudication after granting the assessee time to file a reply and, if desired, a personal hearing under Section 75(4). en-us Thu, 14 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793500 Where GST registration had already been cancelled and show cause notices were uploaded only on the GST portal, the ensuing ex parte adjudication was treated as lacking effective service and a proper opportunity to respond. The Uttarakhand HC noted that the matter was covered by an earlier co-ordinate decision on identical facts and held that the impugned order-in-original under Section 73 of the Uttarakhand GST Act could not be sustained. The orders were quashed, and the matter was remitted for fresh adjudication after granting the assessee time to file a reply and, if desired, a personal hearing under Section 75(4). Case-Laws GST Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793500