The ruling in brief
Where registered dealer's GST registration was cancelled and no further business was conducted, uploading show cause notice only on GST portal without alternate service did not satisfy statutory requirement, resulting in breach of natural justice, so order based on such portal-only service was quashed, leaving liberty to initiate fresh proceedings as per law
Provisions considered
Section 169, read with section 74, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.