The Allahabad High Court (Writ Tax No. 264 of 2026, decided on 19.01.2026) has set aside a GST adjudication order on the ground that the Show Cause Notice (SCN) was never physically served after the taxpayer’s GST registration had been cancelled.
The Court noted that:
-
Registration had been cancelled in August 2021
-
SCN for adjudication was issued three years later in 2024
-
SCN was served only via portal upload
-
Taxpayer had no obligation to check portal post-cancellation
Referring to its earlier decision in Bambino Agro Industries Ltd. (2025:AHC:229995-DB) and the State’s own circular, the Court reiterated that physical service becomes mandatory in cancellation situations under Section 169(1)(a)–(b) of the UP GST Act.
Since no physical notice was issued, the statutory right of hearing under Section 75(4) stood violated, and the adjudication order dated 16.08.2024 was accordingly set aside. The matter was remanded with timelines for fresh notice, reply, and hearing.
This ruling strengthens natural justice jurisprudence in GST adjudication, especially in cases where cancellation and SCN proceedings overlap.