Post-Cancellation Portal-Only Service Of Section 74 SCN Set Aside, Commissioner’s Circular Mandates Physical Notice: Allahabad HC In Salh Industries

The Allahabad High Court has set aside a Section 74 ex parte order where the SCN was issued only through the Common Portal more than three years after the petitioner’s GST registration was cancelled.

The court noted the Commissioner of Commercial Tax, U.P.’s Circular dated 07.05.2025 mandating physical service of notice on noticees whose registrations stand cancelled. The court observed that once a person’s registration is cancelled, “he may remain disabled and in any case he may not be obligated to work on the Common Portal.”

The matter was remanded for fresh adjudication to be completed by 30.11.2026.

M/s Salh Industries v. State of U.P. & Another | Writ Tax No. 3597/2026 | 31 August 2026 | Allahabad HC