M/S Hindustan Trading Company Thru.Proprietor Anuj Kumar v. State of U.P.Thru. Secy. Revenue Deptt. Lko. and Another
GST – Uttar Pradesh Goods and Services Tax Act, 2017, Section 73 – Writ petition under Article 226
Case brief
What is this about?
Allahabad High Court, Lucknow Bench, WRIT TAX No. 1538 of 2025, decided 28.01.2026 (Shekhar B. Saraf and Manjive Shukla, JJ.) — M/S Hindustan Trading Company v. State of U.P. — Natural justice — Show cause notice under Section 73 U.P. GST Act uploaded on GST portal after cancellation of petitioner's registration held not to be valid service; notice must be served by alternative means — Order dated 30.06.2022 and notice dated 19.05.2022 quashed; liberty to issue fresh notice — Follows M/s Katyal Industries, 2024:AHC:23697-DB. Keywords: Article 226; Section 73 U.P. GST Act; cancellation of GST registration; GST portal; alternative mode of service; natural justice; quashing; liberty to re-notice; writ tax.
What did the court decide?
Impugned order dated 30.06.2022 and impugned notice dated 19.05.2022 quashed and set aside; the department is at liberty to issue a proper notice to the petitioner and act in accordance with law.