GST notice service after registration cancellation must be proper; portal upload alone is insufficient and assessment may be quashed.

Where GST registration had already been cancelled, mere uploading of the show cause notice on the GST portal was not sufficient service. The High Court held that the assessee was not obliged to keep checking the portal as the only mode of communication, and that notice had to be served by some proper alternative means. Because the assessment under Section 73 proceeded on deficient service, the proceedings violated principles of natural justice. The assessment order was quashed, while the department was left free to issue a valid notice and proceed in accordance with law.

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Issues: Whether an assessment order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 could be sustained when the petitioner's registration had already been cancelled and the show cause notice was only uploaded on the GST portal.

Analysis: After cancellation of registration, the petitioner was not required to keep checking the GST portal as the sole mode of communication. Service of the show cause notice had to be effected by some alternative and proper means. In the absence of such service, the assessment proceedings suffered from violation of the principles of natural justice.

Conclusion: The impugned order was quashed and set aside for breach of natural justice, and the department was left free to issue a proper notice and proceed in accordance with law.

Final Conclusion: Relief was granted by invalidating the impugned assessment order while preserving the department's right to initiate fresh proceedings after proper notice.

Ratio Decidendi: Where registration under the GST law has been cancelled, mere uploading of a notice on the GST portal is not sufficient service, and an assessment order founded on such deficient notice is liable to be set aside for violation of natural justice.

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