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

An order under Section 73 of the Uttar Pradesh GST Act could not stand where the assessee's registration had already been cancelled and the show cause notice was uploaded only on the GST portal. The court held that, after cancellation, the assessee was not obliged to keep checking the portal and that service had to be effected by an alternative proper mode. As the notice was not duly served, the adjudication breached fair procedure and the principles of natural justice. The impugned order was quashed, with liberty to the Department to issue a valid notice and proceed in accordance with law.

---

---

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 uploaded only on the GST portal.

Analysis: After cancellation of registration, the assessee was held not bound to keep checking the GST portal. Service of the show cause notice was required by an alternative and proper mode. Since the notice was not duly served in the manner required, the adjudication proceeded in breach of fair procedure and the principles of natural justice.

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

---