Portal service after GST registration cancellation is insufficient; order quashed for breach of natural justice.

Where GST registration had already been cancelled, mere upload of a show cause notice on the GST portal was not sufficient service, because the taxpayer was no longer obliged to keep checking the portal. The High Court held that, in such circumstances, notice had to be served through an effective alternative mode to ensure a fair opportunity to respond. As that requirement was not met, the order passed under Section 73 of the Uttar Pradesh GST Act was set aside for breach of natural justice, leaving the department free to issue a proper notice and proceed in accordance with law.

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Issues: Whether an order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 could be sustained when the show cause notice was only uploaded on the GST portal after cancellation of the petitioner's registration, and whether such mode of service violated natural justice.

Analysis: The petitioner's registration had already been cancelled, and after cancellation there was no obligation to keep checking the GST portal. In such circumstances, service of notice had to be effected through alternative means so that the petitioner had a fair opportunity to respond. Since the notice was not served in that manner, the procedural requirement of fair hearing was not satisfied.

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

Ratio Decidendi: Where registration stands cancelled, mere upload of a show cause notice on the GST portal is not sufficient service, and an order founded on such notice is liable to be quashed for breach of natural justice.

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