Allahabad HC Set Aside GST Order for Not Serving Physical Notice After Registration Cancellation

Arman Traders Vs State of U.P. and Another (Allahabad High Court) Any Adjudication Notice Issued After Cancellation of Registration May Be Served Through Physically In Terms of The Provisions of Section 169(1)(a)(b) of The U.P.G.S.T. Act, 2017 The Allahabad High Court examined whether the adjudication order dated 24.12.2023, arising from a show cause notice dated 28.09.2023, was legally sustainable when the petitioner’s GST registration had already been cancelled on 28.09.2021. After cancellation, the show cause notice was issued only through electronic mode by uploading it on the Common Por...