No Obligation to Check GST Portal After Cancellation; Allahabad High Court Quashes GST Orders

The Allahabad High Court quashed GST orders against the petitioner, holding that he was not required to check the portal after GST cancellation. Issuing notice only online without proper service violated natural justice principles.

The writ petition has been filed by Mohd. Istiyaq in the Allahabad High Court, challenging orders dated August 23, 2024; a notice dated May 29, 2024; and an attachment order dated November 04, 2025, passed by the GST Authorities. The GST number of the petitioner was cancelled on September 04, 2019. After that, no business was carried out by him. However, after the GST cancellation date, a show cause notice (SCN) was issued to the petitioner on the GST portal, and subsequently, an order was passed under Section 74 of the Act.

The aggrieved petitioner approached the Allahabad High Court. During the hearing, the petitioner raised a key argument that once the GST number was cancelled, he was not compelled to check the GST portal. Further argued that the show cause notice must be sent to the petitioner using other available methods of service. In support of these claims, the petitioner also cited an earlier judgement of the same court in the case titled M/s Katyal Industries vs. State of U.P. and others.

When the court analysed the facts of the case, it noted that the impugned order was issued online without proper service and without hearing the petitioner, which is an explicit violation of the principles of natural justice. Accordingly, the court quashed the impugned orders dated August 23, 2024, the notice dated May 29, 2024, and an attachment order dated November 04, 2025. However, the department is allowed to issue proper notice addressed to the petitioner in adherence with the law.