M/S Norr Mohammad and Sons Thru. Its Proprietor Sirajuddin v. State of U.P. Thru. Prin. Secy. Institutional Finance Govt. of U.P. Lko.and Another
WRIT TAX (Allahabad High Court, Lucknow Bench, Saraf & Shukla JJ.) – GST – Service of show cause notice
Case brief
What is this about?
Service of GST show cause notice by mere upload on GST portal invalid after cancellation of registration — taxpayer not bound to check portal — notice must be served by alternative means — violation of natural justice — Section 73 UP GST Act 2017 order dated 07.02.2025 quashed — Department free to issue fresh proper notice — Writ Tax No. 435 of 2026 — Allahabad High Court Lucknow Bench — decided March 20, 2026 — Shekhar B. Saraf J. and Manjive Shukla J. — relies on Katyal Industries 2024:AHC:23697-DB.
What did the court decide?
Writ petition disposed of with the impugned order dated 07.02.2025 quashed and set aside; Department at liberty to issue a proper notice to the petitioner and act in accordance with law. ¶19