Natural justice in GST adjudication: order quashed where no proper notice was served after cancellation of registration.

Where GST registration had already been cancelled and was not revived, the assessee was not required to keep checking the GST portal for e-mode notices. As no physical or offline notice was shown to have been served before the adjudication order, the Court found a breach of natural justice and held the order unsustainable. The writ petition was not kept pending or relegated to the alternative remedy because the defect in notice and hearing was fundamental. The impugned order was quashed, and the matter was sent back for fresh decision after reply and personal hearing.

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Issues: Whether the adjudication order was liable to be set aside for breach of natural justice, in the absence of service of notice after cancellation of GST registration.

Analysis: The registration under the UPGST Act, 2017 had already been cancelled and had not been revived. In those circumstances, it was held that the petitioner was not obliged to keep checking the GST portal for e-mode notices. The record did not show service of any physical or offline notice before passing the adjudication order. The Court also declined to keep the writ petition pending or relegate the petitioner to the alternative remedy, considering the defect in notice and hearing.

Conclusion: The adjudication order was set aside for non-compliance with the essential requirement of natural justice.

Final Conclusion: The matter was disposed of by quashing the impugned order and directing the petitioner to file a reply, after which a fresh order may be passed after granting personal hearing.

Ratio Decidendi: Where a GST registration has been cancelled and no proper notice is served before adjudication, an order passed without affording an effective opportunity of hearing is unsustainable for breach of natural justice.

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