Taxpayer Not obliged to Check GST Portal for Notices After Registration Cancellation

Katyal Industries Vs State of Up And 2 Others (Allahabad High Court)

In Katyal Industries Vs State of UP, the Allahabad High Court examined the cancellation of the petitioner’s registration under the Uttar Pradesh GST Act, 2017, on May 21, 2019. The petitioner’s registration remained cancelled, and no revival was sought by the petitioner. The core issue arose from the non-receipt of show cause notices related to the period of April 2018 to March 2019, which were purportedly sent electronically. The petitioner contended that due to the cancellation of registration,

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