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of <h1>GST registration cancellation based only on portal-uploaded SCN violates natural justice; orders quashed, department may reissue notice</h1> <h3>M/s Pratishtha Banquet Hall Versus State Of Uttar Pradesh And Another</h3> HC held that cancellation of GST registration based solely on an SCN uploaded to the GST portal violated principles of natural justice because the ... Cancellation of GST registration of petitioner - a SCN was uploaded on the GST portal and subsequent to the same, the order impugned was passed under Section 74 of UPGST Act - violation of Principles of natural justice - HELD THAT:- Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner. There has been violation of the principle of natural justice, and accordingly, the impugned order dated 10.12.2021 and 22.8.2022 passed by the respondent No.3 is quashed and set aside. The department shall be at liberty to issue a proper notice to the petitioner and act in accordance with law. Petition disposed off. Writ petition under Article 226 challenging orders dated 10.12.2021 and 22.8.2022 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. Registration of the petitioner was cancelled on 03.06.2021 and no business was thereafter carried on. A show cause notice was uploaded on the GST portal and an order was subsequently passed under Section 74 of the Act. Court held that 'Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner.' Reliance placed on a coordinate Bench decision (M/s Katyal Industries v. State of U.P.). Finding a 'violation of the principle of natural justice,' the impugned orders are quashed and set aside. The department is permitted to issue a proper notice and proceed 'in accordance with law.' The writ petition is disposed of on these terms.
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