Proper service of GST notice after cancellation of registration is essential; portal upload alone breached natural justice.

An order under Section 73 of the Uttar Pradesh GST Act could not be sustained where the assessee's registration had already been cancelled and the show cause notice was merely uploaded on the GST portal. Once registration stood cancelled, the assessee was not expected to keep checking the portal, so service had to be made by an alternative and proper mode. Failure to serve notice in that manner breached the principles of natural justice. The impugned order was quashed and set aside, while the department was left free to issue a proper notice and proceed according to 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 assessee's registration had already been cancelled and the show cause notice was only uploaded on the GST portal.

Analysis: Once registration stood cancelled, the petitioner was not expected to keep checking the GST portal. In such circumstances, service of notice had to be effected through an alternative and proper mode. The failure to do so amounted to a breach of the principles of natural justice.

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

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