Assessee is Not Obligated to Check Portal Post Registration Cancellation; SCN Must Be Served Through Alternative Means | HC

Case Details: Ahs Steels v. Commissioner of State Taxes - [2024] 168 taxmann.com 150 (Allahabad)

Judiciary and Counsel Details

• Shekhar B. Saraf & Vipin Chandra Dixit, JJ.
• Praveen Kumar & Vaibhav Singh for the Petitioner.

Facts of the Case

The petitioner was aggrieved by the order passed under Section 73 of the Act since the GST registration was cancelled and no business was carried out by the petitioner. It was submitted that the show cause notice was uploaded on the GST portal and the impugned order was passed.

High Court Held

The Honorable High Court noted 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.

However, in the present case, the notice was uploaded on GST portal without serving notice through alternative means. Therefore, it was held that there has been violation of the principle of natural justice and the impugned order was liable to be set aside. The Court also held that the department shall be at liberty to issue a proper notice to the petitioner and act in accordance with law.

List of Cases Reviewed

• M/s Katyal Industries v. State of U.P. and others, Neutral Citation No. 2024:AHC:23697-DB – [Para 6] followed.