TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Uploading SCN on GST portal not valid service after registration cancellation, violating natural justice under Section 73 UPGST Act</h1> <h3>M/s Chaudhary Auto Agency Versus State Of Uttar Pradesh And 2 Others</h3> M/s Chaudhary Auto Agency Versus State Of Uttar Pradesh And 2 Others - 2025:AHC:137323 - DB The writ petition under Article 226 challenges the order dated 07.12.2023 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, following cancellation of the petitioner's GST registration on 03.06.2021. The petitioner contended that after cancellation, there was no obligation to monitor the GST portal for show cause notices, and service of such notices must be effected through alternative means. The Court agreed, referencing a coordinate Bench decision in M/s Katyal Industries v. State of U.P., affirming that reliance solely on portal notification post-registration cancellation violates the principle of natural justice. Consequently, the impugned order was quashed and set aside. The department was directed to issue a proper notice to the petitioner and proceed in accordance with law. The writ petition was disposed of accordingly.
TaxTMI 