GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment

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Full Text of the Document

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....After cancellation of GST registration, show cause notices uploaded only on the GST portal were treated as insufficient where the taxpayer had no occasion to check the portal and no other mode of service was used. Ex parte assessments under section 73 were not sustained because the assessee was denied an effective opportunity to reply and, if desired, a personal hearing. The matter was directed to be reconsidered afresh, with liberty to the revenue to issue fresh orders after permitting a reply and complying with the hearing requirement under section 75(4).....