Notices Issued After Cancellation of GST Registration Must be Served Physically: Allahabad HC

The Allahabad High Court set aside an order, as the relevant show cause notice (SCN) was not served physically to the petitioner whose GST registration was cancelled.

The GST registration of M/s Jai Bajrang Bali Construction & Shuttering (petitioner) was cancelled, after which a show-cause notice was issued. However, the notice was only uploaded on the common portal, and no physical copy was served to the petitioner. After the notice, the final order was issued to the petitioner. The petitioner challenged this order, arguing that the tax authorities did not give the hearing opportunity.

The high court clarified that notices in cases where the GST registration is cancelled must be served physically, as the electronic service on the common portal is disabled once the registration is cancelled.

“Any adjudication notice issued after cancellation of registration may be served physically in terms of the provisions of Section 169 (1) (a) (b) of the U.P.G.S.T. Act, 2017,” the court said.

The court said that serving notices on the common portal without providing a physical copy affects the individual’s ability to file their reply, and such service violates natural justice.

Therefore, the court set aside the order and sent the matter to the GST authorities for fresh consideration. The respondent was directed to issue a new notice to the petitioner in physical mode, along with copies of the Relied Upon Documents, within 10 days.