Proper service after GST registration cancellation is essential; portal-only notice can breach natural justice and invalidate the order.

Where a taxpayer's GST registration has already been cancelled, service of a show cause notice and any consequential order under Section 73 of the Uttar Pradesh GST Act must be made by some alternative and effective mode, because the taxpayer is not expected to keep checking the GST portal. An order passed without proper service denies a fair opportunity to respond and breaches natural justice. The impugned order was therefore set aside, while the department was left free to proceed afresh in accordance with law.

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Issues: Whether the order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 was liable to be quashed for want of proper service after cancellation of registration and consequent violation of natural justice.

Analysis: The registration of the petitioner had already been cancelled, and the petitioner was therefore not required to keep checking the GST portal. Service of the show cause notice and the consequential order was required to be effected by some alternative and effective mode. Since the impugned order was passed without such proper service, the petitioner was deprived of a fair opportunity to respond.

Conclusion: The impugned order was set aside for violation of the principles of natural justice, and the department was left at liberty to proceed afresh in accordance with law.

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