Defective service of GST notice after cancellation of registration violates natural justice; assessment and recovery set aside.

Where registration had already been cancelled, service of a show cause notice only through the GST portal was insufficient because the assessee was not expected to keep checking the portal regularly after cancellation. The court held that, in such circumstances, the notice had to be served by an alternative and proper mode; failure to do so amounted to a violation of natural justice. The assessment order founded on that defective service and the consequential recovery certificate were quashed, while the Department was left free to issue a fresh, valid 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 uploaded on the GST portal after cancellation of registration and no alternative mode of service was adopted.

Analysis: Once registration stood cancelled, the petitioner was not expected to regularly check the GST portal. In such a situation, service of the show cause notice only through the portal was held to be insufficient, and the notice had to be served by some alternative and proper mode. Since the impugned order was founded on such defective service, the proceeding suffered from violation of natural justice.

Conclusion: The impugned assessment order and consequential recovery certificate were quashed and the Department was permitted to issue a fresh, proper notice and proceed in accordance with law.

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