Case Details: AWE Global Logistics vs. State of U.P. (2026) 42 Centax 435 (All.)
Judiciary and Counsel Details
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- Shekhar B. Saraf & Abdhesh Kumar Chaudhary, JJ.
- S/Shri Anit Vishal Srivastav & Ramesh Chandra Srivastava, for the Petitioner.
Facts of the Case
The petitioner’s GST registration had been cancelled, and no business was carried out thereafter. A show cause notice under section 73 for tax determination was served only by uploading it on the GST portal, following which an order determining tax liability was passed. The petitioner questioned the validity of such service and alleged a violation of principles of natural justice before the High Court.
High Court Held
The High Court held that once GST registration stood cancelled, the petitioner was not obligated to check the GST portal, and service of notice had to be effected through an alternative mode ensuring communication. Uploading the show cause notice only on the portal did not constitute valid service for initiating action under section 73. Since the notice was not duly served, the order was quashed for violation of principles of natural justice, with liberty to the department to issue a fresh notice in accordance with the law.
List of Cases Cited
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- Katyal Industries v. State of U.P. — Neutral Citation No.2024:AHC:23697-DB. — Referred [Para 5]
