Cancellation of petitioner's GST registration quashed for breach of natural justice; department may issue proper notice and proceed

HC quashed the cancellation of the petitioner's GST registration, finding a breach of natural justice and accepting that the petitioner was not obliged to monitor the GST portal for e-served show-cause notices for the April 2019-March 2020 period. The impugned order dated 30.01.2023 was set aside. The department is permitted to issue a proper notice and proceed in accordance with law. Petition disposed.

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Writ petition under Article 226 challenging order dated 30.01.2023 passed under Section 74 of the Uttar Pradesh GST Act, 2017; impugned order ultimately recorded under Section 73. Petitioner's registration was cancelled on 16.04.2022 and no business was thereafter carried on. The petitioner learned of the order only when a Form GST DRC-13 dated 21.06.2025 was served on their banker. Court held that, following cancellation of registration, "Once the registration has been cancelled, the petitioner is not obligated to check GST portal." Mode of service must therefore be by alternative means. Reliance placed on coordinate-bench authority in M/s Katyal Industries v. State of U.P. Court found violation of the principle of natural justice, quashed and set aside the impugned order dated 30.01.2023, and directed the department to issue a proper notice and "act in accordance with law." Writ petition disposed accordingly.

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