AWE Global Logistics Vs State of U.P. (Allahabad High Court)
Allahabad HC Quashes GST Demand Order Due to Violation of Natural Justice After Registration Cancellation; No Obligation to Check GST Portal After Registration Cancellation, Says Allahabad HC; Section 73 Order Quashed for Failure to Properly Serve Notice After GST Registration Cancellation; Allahabad HC Sets Aside GST Proceedings Due to Improper Service of Show Cause Notice.
The writ petition was filed under Article 226 of the Constitution of India challenging the order dated April 30, 2024 passed by the Assistant Commissioner, State Tax, U.P., under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017.
The petitioner’s registration under the Act had been cancelled on June 1, 2018. According to the petitioner, no business was carried out thereafter. A show cause notice was uploaded on the GST portal, following which the impugned order under Section 73 of the Act was passed.
The petitioner contended that once its registration had been cancelled, it was not obligated to regularly check the GST portal. It was argued that service of any show cause notice should have been effected through alternative means.
In support of its case, the petitioner relied upon the decision of a coordinate Bench of the Allahabad High Court in M/s Katyal Industries v. State of U.P. and others (Neutral Citation No. 2024:AHC:23697-DB). The Court noted that it was in agreement with the principle laid down in that decision.
