https://www.taxtmi.com/caselaws?id=800842 Portal-only service of notices under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, was inadequate after cancellation of registration where earlier proceedings had required physical-mode service. Repeating portal-only communication denied the taxpayer an effective opportunity to respond and breached principles of natural justice. Ex parte adjudication orders founded solely on that service mode were set aside, with an opportunity to file a reply and undergo fresh adjudication. en-us Wed, 07 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800842 Portal-only service of notices under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, was inadequate after cancellation of registration where earlier proceedings had required physical-mode service. Repeating portal-only communication denied the taxpayer an effective opportunity to respond and breached principles of natural justice. Ex parte adjudication orders founded solely on that service mode were set aside, with an opportunity to file a reply and undergo fresh adjudication. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800842