When Portal Service Fails Natural Justice

The High Court of Uttarakhand quashed an ex-parte assessment and recovery proceedings where the notice was served only through the GST portal after the taxpayer had ceased business and sought cancellation of registration. 

The Court held that such service does not meet the mandate of Section 169 when it fails to effectively communicate notice. 

Further, absence of personal hearing violated Section 75(4) and principles of natural justice. The matter was remanded for fresh adjudication with proper opportunity.