2026 (6) TMI 303

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....dent(s) : C.S.C. ORDER Heard learned counsel for the petitioner and learned Standing Counsel for the State respondents. 2. Briefly it has to be considered if the adjudication order dated 28.08.2024 arising from show cause notice dated 27.05.2024 suffers from patent illegality resulting in complete denial of opportunity to object or being heard in the adjudication proceedings. Undeniably, ....

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....tural and practical that any adjudication notice issued after cancellation of registration may be served through physically in terms of the provisions of Section 169 (1) (a) (b) of the U.P.G.S.T. Act, 2017.  4. To the extent, no such physical notice has been issued or served on the petitioner, rules of natural justice are seen to have been substantially violated as may have prevented the p....