GST portal-only service after registration cancellation violated natural justice; proper alternative notice was required before adverse action.

After cancellation of GST registration, notices and the impugned order uploaded only on the GST portal were held insufficient where the assessee was not served by any alternative mode. The court noted that, once business had ceased after cancellation, the assessee was not expected to keep checking the portal continuously. Proper service and communication were required to secure a fair hearing; absent such service, the procedure breached natural justice. The impugned order was quashed and 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 could be sustained when, after cancellation of registration, notice and the impugned order were uploaded only on the GST portal and the petitioner was not served by an alternative mode.

Analysis: The registration had already been cancelled and no further business was carried on thereafter. In that situation, the petitioner was not required to keep checking the GST portal. Proper service of notice and communication of the order had to be effected by an alternative mode. Since the impugned order was passed without ensuring such service, the procedure adopted resulted in breach of the requirements of fair hearing.

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

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