Mere portal-based notices insufficient once GST Registration is cancelled: Allahabad HC

Kiran Enterprises Vs State of U.P (Allahabad High Court) The writ petition challenged multiple orders passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the ground of violation of natural justice. The petitioner’s GST registration had been cancelled on January 8, 2021, after which no business activity was carried out. Despite the cancellation, a show cause notice was uploaded on the GST portal and consequential orders were passed by the authorities. The Court noted that once registration is cancelled, the petitioner is not obligated to regularly check the GST p...