Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.
Case-Laws
GST
After cancellation of GST registration, an adjudication notice uploaded only on the common portal was not valid service because the taxpayer could no longer be expected to monitor the portal. Physical service was required under the service provisions, and its absence denied the opportunity to file a reply or objection and to be heard, breaching natural justice and the statutory hearing right. The HC set aside the adjudication order and remitted the matter for fresh decision after physical notice, supply of relied upon documents, and a proper hearing.
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