The ruling in brief
Where show cause notice regarding tax or ITC involving fraud was uploaded only on GST portal after cancellation of assessee's registration and no alternative service was effected, assessee was not obligated to check portal post-cancellation, thus, such service was improper, violating principles of natural justice, and impugned assessment order was to be quashed
Provisions considered
Section 169, read with sections 74 and 75, 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.