Fair notice in GST registration cancellation requires portal communication plus an additional prescribed service mode and hearing safeguards.

GST registration cancellation based solely on a notice uploaded to the common portal is described as procedurally deficient where it carries civil consequences for business and livelihood. Although Section 169 permits portal-based communication, fair notice requires service through at least one additional prescribed mode, such as e-mail or registered post. Fresh cancellation proceedings should provide adequate time to respond, a personal hearing when an adverse order is proposed, and a reasoned order. The stated effect is that cancellation without such service and procedural safeguards is invalid.

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Issues: Whether cancellation of GST registration based solely on a notice uploaded on the common portal, without service through an additional prescribed mode, was valid.

Analysis: Section 169 permits communication through the common portal, but, where cancellation of registration entails civil consequences affecting business and livelihood, fair procedure requires that portal publication be supplemented by personal service through at least one other prescribed mode. As no notice was served by e-mail or registered post, the cancellation action was inconsistent with the requirement of fair notice. A fresh proceeding must afford sufficient opportunity to respond, a personal hearing where an adverse order is contemplated, and a reasoned order.

Conclusion: The cancellation order was invalid and was set aside; fresh proceedings must be undertaken after proper service of notice and observance of hearing requirements.

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