Uttarakhand HC: Portal Notice Alone Not Proper Service After GST Registration Cancellation

The High Court set aside multiple GST assessment orders passed against the petitioner, giving the company relief and a fresh opportunity to present its case.

Background of the Case

During the hearing, the petitioner’s lawyer stated that they were not pressing the prayer seeking revival of the company’s GST registration.

The company had challenged several assessment orders issued under Sections 73, 74, and 76 of the GST Act, along with a recovery notice dated December 15, 2025. According to the petitioner, its directors had met with an accident, and disputes later arose between directors and shareholders, causing the business to shut down. The GST registration of the company was cancelled on July 14, 2023.

The company further argued that the tax department had issued show-cause notices only by uploading them on the GST portal. Since the GST registration had already been cancelled, the company said it had no reason to regularly check the portal and therefore did not receive proper notice. It claimed that the assessment orders were passed without giving it a fair opportunity to be heard, violating principles of natural justice. Apart from this, it also cited an earlier judgement of the Allahabad High Court.

High Court’s Ruling

Considering all the facts, the High Court ruled that the department had failed to properly serve notice and had not complied with the requirement of granting a personal hearing under Section 75(4) of the GST Act.

As a result, the court quashed all the impugned assessment orders passed between them, as well as the recovery citation dated December 15, 2025. The bench granted the company two weeks to respond to the show-cause notices. The court also directed the department to pass fresh orders strictly in accordance with the law after providing an opportunity for a personal hearing.