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of <h1>Cancellation of GST registration via portal-only show-cause notice violated natural justice; Section 73 order quashed and set aside</h1> <h3>M/s Zahid Scrap Traders Versus State of Uttar Pradesh And Another</h3> HC held that cancellation of the petitioner's GST registration based on a show cause notice merely uploaded on the GST portal violated principles of ... Violation of principles of natural justice - Service of SCN - Cancellation of registration of petitioner - no business was carried out by the petitioner - HELD THAT:- It appears that a show cause notice was uploaded on the GST portal and subsequent to the same, the order impugned was passed under Section 73 of UPGST Act - 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 05.12.2023 (FY 2017-18) passed by the respondent No.2 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 order dated 05.12.2023 (FY 2017-18) passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 following cancellation of the petitioner's GST registration on 14.01.2019. After cancellation the petitioner carried on no business; a show cause notice was uploaded on the GST portal and the impugned order followed. Court holds that 'once the registration has been cancelled, the petitioner is not obligated to check GST portal' and that 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 in M/s Katyal Industries v. State of U.P. The impugned order is quashed and set aside for violation of the principle of natural justice. Direction given that the department is at liberty to issue a proper notice and act in accordance with law. The writ petition is disposed of.
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