https://www.taxtmi.com/caselaws?id=800688 Where GST registration has been cancelled and business operations have ceased, solely uploading a show-cause notice on the GST portal does not constitute adequate service for proceedings under Section 74 of the Uttar Pradesh GST Act. Notice must be issued through an alternative mode consistent with principles of natural justice. Failure to provide effective notice invalidates the resulting Section 74 order and warrants its setting aside for breach of natural justice. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800688 Where GST registration has been cancelled and business operations have ceased, solely uploading a show-cause notice on the GST portal does not constitute adequate service for proceedings under Section 74 of the Uttar Pradesh GST Act. Notice must be issued through an alternative mode consistent with principles of natural justice. Failure to provide effective notice invalidates the resulting Section 74 order and warrants its setting aside for breach of natural justice. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800688