Allahabad HC Nullifies Section 73 Order: Uploading Notice on GST Portal Post-Cancellation Violates Natural Justice

In a significant judicial intervention safeguarding the procedural rights of an assessee, the Allahabad High Court recently adjudicated on the validity of serving notices electronically after a business's tax registration has been terminated. The ruling in the matter of Amita Singh Vs State Of U.P. underscores a critical administrative boundary: tax authorities cannot rely exclusively on the digital portal to communicate with an assessee whose registration status is no longer active.

The Court examined whether uploading a show cause notice on the GST dashboard constitutes valid service when the assessee's registration has already been cancelled, ultimately concluding that such a practice breaches the fundamental principles of natural justice.