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Physical GST Notice Mandatory After Registration Cancellation: Allahabad HC
Case Law Details
- Case Name
- Laxmi Electricals And Construction Company Vs State of U.P. and Another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Laxmi Electricals And Construction Company Vs State of U.P. and Another (Allahabad High Court)
The Allahabad High Court considered whether an adjudication order dated 20.08.2024, arising from a show cause notice dated 31.05.2024, was invalid due to denial of an effective opportunity of hearing. The petitioner’s GST registration had already been cancelled on 01.06.2023, yet the show cause notice initiating adjudication proceedings was served only by uploading it on the GST Common Portal.
The Court noted the respondents’ own stand, as recorded in an earlier decision,...
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