Allahabad HC Quashes GST Order for Lack of Proper Hearing Notice

Chand Traders Vs State of U.P. and Another (Allahabad High Court) The Allahabad High Court examined whether an adjudication order dated 28 August 2020, arising from a show cause notice dated 26 January 2020, suffered from illegality due to denial of opportunity of hearing. The petitioner’s GST registration had been cancelled on 13 November 2019. Subsequently, the show cause notice was issued only through electronic mode on the Common Portal. The Court noted that, as per the respondents’ own position and earlier precedent, once registration is cancelled, the taxpayer may not be expected to ...