Effective service of GST notices after registration cancellation requires a real chance to reply before fresh adjudication.

Where GST registration had already been cancelled and show cause notices were uploaded only on the GST portal, the ensuing ex parte adjudication was treated as lacking effective service and a proper opportunity to respond. The Uttarakhand HC noted that the matter was covered by an earlier co-ordinate decision on identical facts and held that the impugned order-in-original under Section 73 of the Uttarakhand GST Act could not be sustained. The orders were quashed, and the matter was remitted for fresh adjudication after granting the assessee time to file a reply and, if desired, a personal hearing under Section 75(4).

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Issues: Whether the order-in-original passed under Section 73 of the Uttarakhand Goods and Services Tax Act, 2017, was liable to be quashed for want of effective service of the show cause notices after cancellation of GST registration, and whether the assessee was entitled to an opportunity to reply and be heard before fresh adjudication.

Analysis: The GST registration of the assessee had already been cancelled, and the show cause notices were uploaded only on the GST portal. In the circumstances, the proceedings resulted in an ex parte adjudication without effective opportunity to contest the notices. The Court accepted the concession that the case was covered by the earlier co-ordinate decision on identical facts, and held that the impugned orders could not be sustained. The Court also directed that the assessee be given time to file a reply and that personal hearing be afforded in terms of Section 75(4) of the Uttarakhand Goods and Services Tax Act, 2017, if so desired.

Conclusion: The impugned orders were quashed, and the matter was remitted for fresh order in accordance with law after giving the assessee an opportunity to reply and be heard.

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