HC Quashes GST Order as Notice Was Served Only Through Portal After Registration Cancellation

Raj Shekhar Pandey Vs State Tax Officer (Uttarakhand High Court) The writ petition was filed seeking quashing of the order dated 13.01.2025 passed under Section 37 of the Goods and Services Tax Act, 2017, along with the show-cause notice dated 16.11.2024. The petitioner also sought a direction to the respondent to reconsider the case afresh. It was admitted by the Revenue that the proceedings initiated through the show-cause notice dated 16.11.2024 and culminating in the order dated 13.01.2025 were issued after the petitioner had surrendered or cancelled his GST registration pursuant to his ap...