2024 (10) TMI 1038 - HC - GST

Cancellation of GST registration of petitioner - non-service of SCN - violation of natural justice principles - HELD THAT - It appears that a show cause notice was uploaded on the GST portal and subsequent to the same, the order impugned was passed under Section 73 of the Act. 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 December 26, 2023 passed by the respondent No.2 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. The writ petition is disposed of.

Summary

The High Court of Allahabad quashed an order passed by the Deputy Commissioner under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 due to violation of natural justice principles. The petitioner's registration was cancelled, and it was held that the petitioner was not obligated to check the GST portal for notices. The court directed the department to issue a proper notice to the petitioner. The writ petition was disposed of. (Case citation: TMI, Hon'ble Shekhar B. Saraf and Hon'ble Vipin Chandra Dixit JJ.)