https://www.taxtmi.com/caselaws?id=800146 Portal-only service of a show-cause notice after cancellation of GST registration is ineffective where a binding departmental circular requires physical service. In proceedings under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, a person with cancelled registration may be unable, and cannot be expected, to access or monitor the common portal. Electronic service alone therefore fails to provide effective notice, making a resulting ex parte adjudication order unsustainable. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800146 Portal-only service of a show-cause notice after cancellation of GST registration is ineffective where a binding departmental circular requires physical service. In proceedings under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, a person with cancelled registration may be unable, and cannot be expected, to access or monitor the common portal. Electronic service alone therefore fails to provide effective notice, making a resulting ex parte adjudication order unsustainable. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800146