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

After cancellation of GST registration, mere uploading of a show cause notice on the portal was held insufficient where no business was being carried on and the taxpayer was no longer obliged to check the portal. Proper service by an alternative and effective mode was required before proceeding under Section 73 of the Uttar Pradesh GST Act. On that basis, the assessment order was quashed for violation of natural justice, while the department was left free to issue a valid notice and continue in accordance with law.

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Issues: Whether the order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 was liable to be quashed for want of proper service of notice after cancellation of registration, thereby violating natural justice.

Analysis: The registration of the petitioner had already been cancelled and no business was being carried on thereafter. In such circumstances, mere uploading of the show cause notice on the GST portal was not regarded as sufficient service, because the petitioner was not under an obligation to keep checking the portal after cancellation of registration. Proper notice ought to have been served by an alternative and effective mode before proceeding further.

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

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