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of <h1>Order set aside for non-compliance with natural justice; reply to show cause notice due in four weeks under Section 5</h1> <h3>Deen Dayal Upadhyay Versus State of U.P. and Another</h3> Deen Dayal Upadhyay Versus State of U.P. and Another - 2025:AHC:130550 - DB The Allahabad High Court, through Hon'ble Justices Shekhar B. Saraf and Praveen Kumar Giri, addressed a petition concerning the cancellation of the petitioner's registration under the UPGST Act, 2017, which was cancelled on 12.10.2019 and never revived. The Court held that since the petitioner's registration was cancelled, 'the petitioner was not obligated to visit the GST portal to receive the show cause notices' issued electronically for the period April 2019 to March 2020 prior to the adjudication order dated 29.8.2024. The revenue did not dispute the absence of any physical or offline notice served before the impugned order. Emphasizing the 'essential requirement of rules of natural justice,' the Court set aside the order dated 29.8.2024 and directed that the petitioner be allowed to submit a reply to the show cause notice within four weeks, after which a fresh order should be passed following an opportunity of personal hearing, preferably within three months. The writ petition was disposed of accordingly.
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