GST
TRT-2025-
Date:-09-09-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 09 Sept 2025
Parties: M/s Sr Interiors v. State of U.P. & Ors.
Facts –
- The petitioner’s GST registration was cancelled on 19 October 2020; no business was carried out thereafter. Despite cancellation, a show cause notice was uploaded only on the GST portal, and ex parte orders dated 23 April 2024 and 19 June 2025 were passed under Sections 73 and 79(1)(c) of the U.P. GST Act.
- The petitioner argued that once registration was cancelled, it was not obliged to monitor the GST portal, and valid service required alternative modes.
Issue –
- Whether uploading a notice on the GST portal alone, after cancellation of registration, constitutes valid service for proceedings under Sections 73 and 79(1)(c)?
Order –
- The Court ruled that portal upload alone is not valid service post-cancellation; natural justice requires proper communication.
- Since the petitioner was not effectively served, the impugned orders were quashed as unsustainable.
- Uploading notices without ensuring actual service cannot justify ex parte proceedings. Department was given liberty to issue fresh notice in accordance with law.
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