2025 (7) TMI 623 - HC - GST

Violation of principles of natural justice - Mode of service of SCN - SCN was uploaded on the GST portal - Cancellation of registration of petitioner - 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 orders dated February 11 2025 passed by the respondent No.2 is quashed and set aside - Petition disposed off.

Summary

The Allahabad High Court, in a writ petition under Article 226 challenging the order dated February 11, 2025 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 September 30, 2024, the petitioner was not obligated to monitor the GST portal for show cause notices. 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 precedent in M/s Katyal Industries v. State of U.P., the Court found a violation of the principle of natural justice. Consequently, the impugned order was quashed and set aside, with liberty granted to the department to issue a proper notice and proceed in accordance with law.