The Allahabad High Court has quashed an order passed under Section 74 of the UPGST Act where the show cause notice was uploaded only on the GST portal after the petitioner's registration had already been cancelled, holding that once registration is cancelled, the petitioner is not obligated to check the GST portal, and service of any subsequent notice must be by alternative means. The ruling by Justice Shekhar B. Saraf and Justice Abdhesh Kumar Chaudhary in Writ Tax No. 1108 of 2026 (M/s Ved Enterprises, decided 19.08.2026) follows the Co-ordinate Bench decision in M/s Katyal Industries v. State of U.P. [2024:AHC:23697-DB].
The petitioner's GST registration had been cancelled on 16.11.2021 and no business was carried on thereafter. A show cause notice was subsequently uploaded on the GST portal and the impugned order was passed under Section 74. The court found this to be a violation of principles of natural justice. The order was quashed with liberty to the Department to issue a proper notice and act in accordance with law.
- 2026-juristway.com-2475-HC(Allahabad)-GST | High Court of Allahabad | Writ Tax No. 1108 of 2026 | 19.08.2026