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

A notice and consequential order under the Uttar Pradesh GST Act were found unsustainable where the dealer's registration had already been cancelled and the notice was uploaded only on the GST portal. The High Court held that, after cancellation of registration, the dealer was not required to keep checking the portal and that service had to be effected by an alternative and effective mode. As proper service was absent, the proceedings violated natural justice. The impugned notice and order were quashed, with liberty to the department to issue a fresh notice and proceed in accordance with law.

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Issues: Whether a notice and consequential order issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 could be sustained when the dealer's registration had already been cancelled and the notice was uploaded only on the GST portal.

Analysis: After cancellation of registration, the petitioner was not required to keep checking the GST portal, and service of notice had to be effected by an alternative and effective mode. Since the notice was not properly served, the proceedings suffered from a breach of natural justice.

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

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