Petitioner Not Obligated to Check GST Portal for E-Mode SCNs: Allahabad HC

Nitco Coating Agency Vs State of U.P. and another (Allahabad High Court) Allahabad High Court has set aside an order cancelling the Goods and Services Tax (GST) registration of Nitco Coating Agency, ruling that the revenue department failed to issue a physical notice or provide an opportunity for a personal hearing before passing the impugned order. The decision, delivered on a writ petition, underscores the fundamental requirement of natural justice in administrative proceedings, particularly concerning tax matters. The petitioner, Nitco Coating Agency, challenged the cancellation of its regi...