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December 2024

Goods And Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
Reading Time 12 mins

HIGH COURT

68 AHS Steels vs. Commissioner of State Taxes

[2024] 168 taxmann.com 150 (Allahabad)

Dated: 15th October, 2024

Post cancellation of GST registration, a show cause notice must be alternatively served to the assessee as he is not obliged to check portal post cancellation.

FACTS

The petitioner's registration under the Act was cancelled on 18th March, 2019. Subsequent to the same, no business was carried out by the petitioner. It appears that a show cause notice was uploaded on the GST portal and subsequent to the same, the impugned order was passed under section 73 of the Act.

HELD

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. Thus, there has been violation of the principle of natural justice, and accordingly, the impugned order passed by the department is quashed and set aside.

69 Crystal Beverages vs. Superintende

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