Uploading SCN On GST Portal Not Sufficient If Registration Is Cancelled: Madras HC

The Madras High Court ruled that merely uploading a show-cause notice (SCN) on the GST portal is insufficient where the taxpayer’s registration stands cancelled. The court held that in such cases, authorities must serve notices through registered post or other verifiable means to ensure procedural fairness. It emphasised that the principle of natural justice requires effective communication of adverse proceedings. The judgment reinforces taxpayer protection against ex-parte orders and urges GST authorities to adopt a balanced approach that upholds both compliance and due process.