The Court relied on a Commissioner's Circular directing physical notice on noticees whose registration stands cancelled, holding that a person whose registration is cancelled may remain disabled from working on the portal.
The Allahabad High Court has set aside four ex parte adjudication orders passed under Sections 73 and 125 of the UPGST Act against a company whose GST registration had been cancelled over three years before the show-cause notices were issued, holding that notices sent only through the Common Portal were insufficient in the circumstances [M/s White Placard Technologies Pvt. Ltd. v. State of U.P.].
The bench of Justices Saumitra Dayal Singh and Swarupama Chaturvedi noted that the petitioner's GST registration had been cancelled on 14.10.2019, but show-cause notices for Financial Years 2017-18, 2018-19 and 2019-20 were issued only through the Common Portal between September 2023 and January 2024. The petitioner came to know of the proceedings only on 30.03.2026, upon receiving an SMS about a penalty order.
The Court placed reliance on a Circular dated 07.05.2025 issued by the Commissioner of Commercial Tax, U.P., which contained binding instructions to subordinate authorities to ensure service of physical notice on noticees facing adjudication proceedings initiated after cancellation of their registration. The Court observed that once registration is cancelled, a person may remain disabled and may not be obligated to work on the Common Portal.
The revenue's Standing Counsel conceded the position and the Court set aside the orders, granting the petitioner two weeks to file replies, with a direction to complete adjudication by 31.12.2026.
2026-juristway.com-3069-HC(Allahabad)-GST
