GST Registration Cancellation and Service of Notice: Allahabad High Court Reasserts Natural Justice

The Allahabad High Court has reaffirmed that where a taxpayer’s GST registration already stands cancelled, the revenue cannot validly rest service of show cause notice or adjudicatory intimation exclusively on portal upload, since such a person cannot reasonably be expected to continuously monitor the electronic interface after cessation of registration, and the failure to adopt alternate statutorily recognised modes of service renders the proceedings vulnerable for breach of natural justice, thereby underscoring that digital administration does not displace the foundational obligation of effective notice before adverse fiscal action is taken.