Effective service of GST notice after cancellation of registration is required; portal upload alone violates natural justice.

Where GST registration had already been cancelled, uploading the show-cause notice only on the portal was not effective service because the taxpayer was not required to keep checking the portal. The notice had to be served by an alternative mode to secure a real opportunity of hearing. As the assessment order under Section 73 was passed without such proper notice and service, it was vitiated for breach of natural justice and was quashed. The department was left free to issue a valid notice and proceed in accordance with law.

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Issues: Whether the assessment order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 could be sustained when the show-cause notice was uploaded on the GST portal after the petitioner's registration had been cancelled, and the petitioner had not been served through an alternative mode.

Analysis: After cancellation of registration, the petitioner was not required to keep checking the GST portal. In such circumstances, service of the show-cause notice had to be effected by an alternative mode to ensure effective notice and an opportunity of hearing. The impugned order was passed without such effective service, resulting in breach of natural justice.

Conclusion: The impugned order was quashed and set aside. The department was left free to issue a proper notice and proceed in accordance with law.

Final Conclusion: The writ petition succeeded on the ground of violation of natural justice due to defective service of notice, and the assessment order did not survive.

Ratio Decidendi: Where registration under the GST law stands cancelled, mere upload of a notice on the portal does not constitute effective service, and any order passed without proper notice and hearing is vitiated for breach of natural justice.

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