Natural justice in GST proceedings requires proper service of show cause notice after registration cancellation, or orders fail.

Orders under the Uttar Pradesh GST Act could not be sustained where the show cause notice was uploaded only on the GST portal after cancellation of registration. The High Court held that, once registration had been cancelled, there was no obligation on the taxpayer to keep checking the portal; the notice had to be served by some other proper mode to provide a opportunity of response. As service was not effected in that manner, the subsequent orders were quashed and set aside for breach of natural justice, with liberty to the department to issue a proper notice and proceed in accordance with law.

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Issues: Whether orders passed under the Uttar Pradesh Goods and Services Tax Act, 2017 could be sustained when the show cause notice was uploaded only on the GST portal after cancellation of registration, thereby giving rise to violation of natural justice.

Analysis: Once the petitioner's registration stood cancelled, there was no obligation to keep checking the GST portal. Service of the show cause notice had to be effected by some alternative and proper mode so that the petitioner had a real opportunity of response. In the absence of such service, the subsequent orders could not be sustained. The view taken by the coordinate Bench in the cited matter was followed.

Conclusion: The impugned orders were 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.

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