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2024 (4) TMI 463 - ALLAHABAD HIGH COURTService of Notices after cancellation of GST registration - Validity of assessment order and demand of GST - HELD THAT:- It does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for 2017-18 through e-mode, preceding the adjudication order dated 31.12.2023 passed in pursuance thereto - It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed. Thus, no useful purpose may be served in keeping the petition pending or calling counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy. Since essential requirement of rules of natural justice has remained to be fulfilled, the order dated 31.12.2023 set aside. The petitioner may treat the said order itself to be the notice and submit its final reply thereto within a period of four weeks from today - petition disposed off.
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