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    <title>2026 (7) TMI 1664 - PATNA HIGH COURT</title>
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    <description>GST registration cancellation based solely on a notice uploaded to the common portal is described as procedurally deficient where it carries civil consequences for business and livelihood. Although Section 169 permits portal-based communication, fair notice requires service through at least one additional prescribed mode, such as e-mail or registered post. Fresh cancellation proceedings should provide adequate time to respond, a personal hearing when an adverse order is proposed, and a reasoned order. The stated effect is that cancellation without such service and procedural safeguards is invalid.</description>
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      <description>GST registration cancellation based solely on a notice uploaded to the common portal is described as procedurally deficient where it carries civil consequences for business and livelihood. Although Section 169 permits portal-based communication, fair notice requires service through at least one additional prescribed mode, such as e-mail or registered post. Fresh cancellation proceedings should provide adequate time to respond, a personal hearing when an adverse order is proposed, and a reasoned order. The stated effect is that cancellation without such service and procedural safeguards is invalid.</description>
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