Ahs Steels Vs Commissioner of State Taxes And Another (Allahabad High Court)
In a notable decision, the Allahabad High Court ruled in favor of Ahs Steels in the case of Ahs Steels Vs Commissioner of State Taxes And Another, underscoring that the petitioner is not obligated to monitor the GST portal for show cause notices once GST registration is cancelled. The court emphasized that alternative service methods are required for any subsequent notices, reaffirming procedural requirements under the Uttar Pradesh Goods and Services Tax Act, 2017.
Background of the Case
The petitioner, Ahs Steels, challenged an order issued on December 26, 2023, by the Deputy Commissioner of State Tax, Sector-17, Ghaziabad, under Section 73 of the Uttar Pradesh GST Act. The dispute began when the company’s GST registration was cancelled on March 18, 2019. Following this cancellation, the business ceased operations, and the petitioner stopped regularly checking the GST portal.
In the months after cancellation, a show cause notice was reportedly uploaded to the GST portal. The petitioner, however, was not informed through any other means. When the petitioner became aware of the impugned order, it was alleged that proper procedural requirements for notification had not been followed, leading to a perceived violation of natural justice.
