🏛️ High Court Ruling: No Duty to Monitor GST Portal After Cancellation

The High Court ruled that taxpayers are not obligated to monitor the GST portal after their GST registration has been cancelled. If authorities wish to serve a Show Cause Notice (SCN) after cancellation, it must be delivered through effective alternate means such as email or post. Merely uploading it to the portal violates the principle of natural justice. ________________________________________ 🧾 Case Summary • Petitioner’s GST registration was cancelled on 23rd September 2019. • The petitioner ceased business operations. • A SCN under Section 73 of the UP GST Act was issued only via portal upload. • The tax department passed an adverse order based on the unacknowledged notice. ________________________________________ ⚖️ Court Observations 1. Natural Justice requires fair and actual communication of notices before imposing liability. 2. Mode of Service must change once registration is cancelled—only uploading on the portal isn't enough. 3. Outcome: The court quashed the order and directed the department to issue a fresh notice via proper channels. ________________________________________ 📌 Impact • ✅ Taxpayers don’t need to monitor the GST portal after cancellation. • ✅ GST authorities must ensure proper service of notices (email/post). • ✅ Reinforces fair procedural safeguards in tax administration.