Defective GST notice service after registration cancellation breaches natural justice and cannot sustain the resulting order.

Where GST registration has already been cancelled, a show cause notice uploaded only on the GST portal may be ineffective because the taxpayer is no longer required to keep checking the portal. The text states that, in such circumstances, service should be made by an alternative and proper mode; otherwise the assessee is denied an effective opportunity to participate and natural justice is breached. It further notes that an order passed on the basis of such defective service was quashed, while the department remained free to issue a valid notice and proceed in accordance with law.

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Issues: Whether an order passed under Section 73(9) 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 the petitioner's registration and no alternative mode of service was adopted.

Analysis: Once registration stood cancelled, the petitioner was not required to keep checking the GST portal. Service of notice in such a situation had to be effected by an alternative and proper mode. As the notice was not so served, the petitioner was deprived of an effective opportunity of participation, amounting to breach of natural justice.

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

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