GST Order Invalid Without Physical SCN post Registration Cancellation: Allahabad HC 

Kesarwani Enterprises Vs Commercial Tax Officer And Another (Allahabad High Court)

Allahabad High Court has set aside an adjudication order dated April 3, 2024, issued against Kesarwani Enterprises, citing a failure to adhere to natural justice principles regarding the service of show cause notices (SCN). The petitioner’s GST registration under the UPGST Act, 2017, was cancelled on January 2, 2021, effective from the same date.

The court noted that it was undisputed that the petitioner’s registration had been cancelled and had not been revived. Consequently, the

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