Improper service of GST notice after registration cancellation led to quashing of the assessment order for natural justice breach

A notice uploaded only on the GST portal after cancellation of registration was held insufficient to sustain a Section 73 proceedings, because the taxpayer had no continuing duty to monitor the portal once registration stood cancelled. Service had to be effected by an alternative and effective mode. As the show cause notice was not properly served, the taxpayer was denied a fair opportunity of hearing. The impugned order was therefore quashed for breach of natural justice, with liberty to the department to issue a proper notice and proceed in accordance with law.

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Issues: Whether a notice uploaded only on the GST portal after cancellation of registration could validly support an order under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, and whether the impugned order was vitiated for breach of natural justice.

Analysis: The petitioner's registration had already been cancelled, so there was no obligation to keep checking the GST portal. In such a situation, service of notice had to be made by an alternative and effective mode. As the show cause notice was not properly served, the petitioner was denied a fair opportunity of hearing.

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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