GST Portal Notice Invalid After Registration Cancellation: Allahabad HC

Zahid Scrap Traders Vs State of Uttar Pradesh (Allahabad High Court) The Allahabad High Court heard a writ petition filed by Zahid Scrap Traders challenging an order dated December 5, 2023, passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, for FY 2017-18. The petitioner’s GST registration was canceled on January 14, 2019, after which no business was conducted. The impugned order followed a Show Cause Notice (SCN) that was merely uploaded on the GST portal. The High Court found that once a petitioner’s registration is canceled, they are not obligated to chec...