No Obligation to Check GST Portal After Registration cancellation to access e-notices

K M R International Vs State of U.P. And Another (Allahabad High Court)

Allahabad High Court set aside a GST adjudication order passed against the petitioner after finding that mandatory principles of natural justice had been violated. The petitioner’s registration under the UPGST Act had been cancelled with effect from March 31, 2021, and was never revived. Despite this, the department proceeded to issue show cause notices electronically through the GST portal for the tax period July 2017 to March 2018 and subsequently passed an order under Section 74 of the GST Act on December

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