Physical Service of GST Notice Mandatory After Registration Cancellation: Allahabad HC

Steps Care India Vs Commissioner of State Tax And Another (Allahabad High Court) The Allahabad High Court held that an adjudication order passed pursuant to a show cause notice served only through the GST common portal after cancellation of GST registration was not sustainable in law. The petitioner’s registration had been cancelled on 13 November 2019, while the show cause notice was issued on 27 May 2024 solely through electronic mode and uploaded on the common portal. The Court observed that once registration is cancelled, a taxpayer is effectively disabled from accessing the portal and i...