Order Date – 23 July 2025 

Parties: M/s O S R International Vs State Of U.P. And 2 Others

Facts –

• The Petitioner, M/s O S R International, was served with a show cause notice by uploading it only on the GST portal on 13.08.2024, despite the fact that the GST registration of the petitioner had been cancelled on 23.09.2019, and no business had been carried out thereafter.
• The petitioner claimed they were unaware of the notice due to cancellation of registration and lack of alternate communication.

Issue –

• Whether an assessment order passed on the basis of a show cause notice uploaded on the GST portal after cancellation of registration is valid in law?

Order –

• The Division Bench of Hon’ble High Court found that once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner.
• The Court was in agreement with the principle enunciated by the coordinate Bench in M/s Katyal Industries v. State of U.P. and others, Neutral Citation No.2024:AHC:23697-DB.
• Hence there has been violation of the principle of natural justice, and accordingly, the impugned order dated August 13, 2024 passed by the respondent is quashed and set aside. The department shall be at liberty to issue a proper notice to the petitioner and act in accordance with law.