Once registration is cancelled, the taxpayer is under no obligation to access the GST portal, and issuance of notice only through the portal violates principles of natural justice.
Meetu Kumari | Jan 8, 2026 |
Notice Only on GST Portal Invalid After Registration Cancellation: HC
M/s Mahawar Marketing Private Limited had its GST registration cancelled on 04.03.2022 and did not carry on any business thereafter. Despite the cancellation, a show cause notice was uploaded on the GST portal and, without any alternative mode of service, the Deputy Commissioner, Sitapur passed an order dated 22.08.2024 under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 raising tax demand against the petitioner.
Aggrieved by the ex-parte proceedings, the petitioner approached the Allahabad High Court under Article 226 of the Constitution
Main Issue: Whether service of a show cause notice solely through the GST portal is valid when the taxpayer’s registration has already been cancelled.
HC Decided: The High Court held that once GST registration stands cancelled, the taxpayer is not obligated to monitor the GST portal. Any show cause notice in such circumstances must be served through an alternative legally permissible mode. The Court found that the issuance of notice only by uploading it on the portal amounted to violation of principles of natural justice.
Relying on the coordinate Bench decision in M/s Katyal Industries v. State of U.P., the Court quashed the impugned order dated 22.08.2024 and granted liberty to the Department to issue a proper notice and proceed afresh in accordance with law.
To Read Full Judgment, Download PDF Given Below
In case of any Doubt regarding Membership you can mail us at [email protected]
Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"
