Order Date – 07 July 2025

Parties: M/s Tripureshwari Traders Vs State of U.P. and Another

Facts –

• The Petitioner,  M/s Tripureshwari Traders, was issued a show cause notice on the portal without using any alternative mode of service despite the GST registration was cancelled on 30 September 2024, after which the firm ceased business operations. 
• Relying on this SCN, the department passed a demand order dated 11 February 2025 under Section 73 of the UPGST Act.

Issue –

• Whether uploading a show-cause notice on the GST portal is valid service under the law when the taxpayer’s registration has already been cancelled?

Order –

• The Division Bench of Hon'ble High Court observed that there has been violation of the principle of natural justice, and accordingly, the impugned orders dated February 11, 2025 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.
• With the above direction, the writ petition is disposed of.