Case Law Analysis
|Allahabad High Court
Section 75(4) UPGST Act | Physical Notice Mandatory for GST Adjudication After Registration Cancellation : Allahabad HC
Allahabad High Court holds that GST adjudication notices must be served physically-not electronically-after registration cancellation to comply with natural justice under Section 75(4) of the UPGST Act. The ruling sets aside an ex-parte order and directs fresh proceedings with proper notice, impacting all GST-registered entities facing cancellation.