2024 (10) TMI 1038

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..... and subsequent to the same, the order impugned was passed under Section 73 of the Act. Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner. There has been violation of the principle of natural justice, and accordingly, the impugned order dated December 26 .....

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..... , 2017 (hereinafter referred to as the Act ). 3. Factual matrix in the matter is that the petitioner's registration under the Act was cancelled on March 18, 2019. Subsequent to the same, no business was carried out by the petitioner. It appears that a show cause notice was uploaded on the GST portal and subsequent to the same, the order impugned was passed under Section 73 of the Act. 4. Once .....

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