Allahabad HC Set Aside GST Cancellation Order Due to Lack of Proper Service of Notice

New Bharat Electricals Vs State of U.P. And 2 Others (Allahabad High Court) The case concerns a writ petition challenging the cancellation of GST registration and the rejection of a delayed appeal. The petitioner, a registered dealer engaged in execution of work contracts under the U.P. GST Act, was issued a show cause notice dated 24.02.2024 proposing cancellation of registration on the ground of failure to furnish returns under Section 29(2)(b). The petitioner contended that the notice was not served in accordance with the prescribed procedure under Section 169 and therefore remained unaware...