GST Order Quashed as Notice Was Uploaded Only on Portal After Registration Cancellation

4655 Jagdish Singh Basera Security Agency Vs State of U.P. (Allahabad High Court) The Allahabad High Court allowed a writ petition challenging an order dated 14.08.2024 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner contended that its GST registration had already been cancelled on 26.12.2022 and that no business activities were carried out thereafter. Despite the cancellation, a show cause notice was merely uploaded on the GST portal, following which the impugned tax order was passed. The Court noted that once a taxpayer’s GST registration stand...