2025 (7) TMI 548 - HC - GST

Valid service of SCN - mode of service of SCN - Cancellaton of petitioner s GST registration - violation of principles of natural justice - HELD THAT - Once the registration has been cancelled the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner. There has been violation of the principle of natural justice and accordingly the impugned order dated August 31 2024 passed by the respondent No.3 is quashed and set aside. The department shall be at liberty to issue a proper notice to the petitioner and act in accordance with law. Petition disposed off.

Summary

The Allahabad High Court, in a writ petition under Article 226 challenging the order dated August 31, 2024 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, held that once the petitioner's GST registration was cancelled on October 5, 2019, "the petitioner is not obligated to check GST portal." The Court emphasized that "the mode of service of any show cause notice has to be by way of alternative means to the petitioner." Relying on the coordinate Bench's decision in M/s Katyal Industries v. State of U.P., the Court found a "violation of the principle of natural justice" in the impugned order. Consequently, the order dated August 31, 2024 was "quashed and set aside," with liberty granted to the department to issue a proper notice and proceed "in accordance with law." The writ petition was disposed of accordingly.