Case Summary & Key Observations
The Allahabad High Court examined whether an adjudication order passed nearly three years after cancellation of the taxpayer’s GST registration could sustain when the Show Cause Notice (SCN) was merely uploaded on the GST portal without physical service.
The Court noted:
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Taxpayer’s GST registration had been cancelled on 30.08.2021
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SCN for adjudication was issued almost three years later in 2024
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SCN was only uploaded on portal despite cancellation
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After cancellation, the taxpayer is not obligated to check portal, nor can portal-access be presumed
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The State itself, in Bambino Agro Industries (2025:AHC:229995-DB), admitted that in such cases SCN must be physically served
The Court held that failure to physically serve notice amounted to a substantial violation of natural justice, directly infringing the statutory right of hearing under Section 75(4) of the UP GST Act.
Consequently, the adjudication order dated 16.08.2024 was set aside.
Ratio Decidendi
Once GST registration is cancelled, service of SCN through electronic upload alone is insufficient and ineffective.
Adjudication post-cancellation requires physical service under Section 169(1)(a)-(b), failing which principles of natural justice stand violated and orders cannot sustain.
Practical Takeaway
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For Department:
Must serve SCNs physically if registration is cancelled; portal uploads are not valid service. -
For Taxpayers:
Any adjudication order passed without proper physical SCN service can be challenged and set aside. -
For Professionals:
Adds strategic litigation dimension in cancellation-linked adjudication matters. -
For Judiciary/Law Students:
Reinforces natural justice & administrative law principles.
Full Judgment
The full PDF of the order is available for reference and contains complete reasoning, statutory analysis, and operative directions.
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