Defective GST notice service after registration cancellation violates natural justice and cannot sustain a demand order.

Portal-based service of a GST show cause notice after cancellation of registration was held ineffective where no alternative mode of service was used. The court noted that, once registration had been cancelled, the taxpayer was not required to keep checking the GST portal, so notice had to be served through a proper alternative method. Because the demand proceedings rested on defective service and thus breached natural justice, the impugned orders were quashed. The department was left free to issue a valid notice and proceed in accordance with law.

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Issues: Whether the demand order passed under the Uttar Pradesh Goods and Services Tax Act, 2017 could be sustained when the show cause notice was uploaded on the GST portal after cancellation of the petitioner's registration and no alternative mode of service was ied.

Analysis: After cancellation of registration, the petitioner was not required to keep checking the GST portal. In such a situation, service of the show cause notice had to be effected through an alternative and proper mode. Since the impugned proceedings were founded on portal-based notice service without effective service on the petitioner, the process suffered from a violation of natural justice.

Conclusion: The impugned orders were quashed and set aside, and the department was left at liberty to issue a proper notice and proceed in accordance with law.

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