Petitioner Not Obligated to Check GST Portal After Cancellation of Registration: High Court

The Allahabad High Court has ruled that the taxpayers are not required to check the GST portal for notices once their GST registration has been cancelled.

The GST registration of the petitioner, Abhijit Sarkar Security Agency, was cancelled in 2022, after which the petitioner was not engaged in the business. A show-cause notice was uploaded on the GST portal for the petitioner. However, since the registration of the petitioner was cancelled, he did not check the portal and was unaware of the notice. As a result, an assessment order was passed under section 73 of the GST Act.

The High Court said that since the petitioner’s registration was cancelled, he was not under an obligation to check the GST portal for any updates or notices. Highlighting the importance of the principle of natural justice, the court held that the department should have sent the notice by other alternative means.

Accordingly, the High Court quashed and set aside the order and the consequential recovery certificate. The department was directed to issue a proper notice to the petitioner as per the law.