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The Allahabad High Court ruled that GST assessment order is invalid if a Show Cause Notice is issued only via the GST common portal where taxpayer's GST registration has been cancelled

The Allahabad High Court ruled that GST assessment order is invalid if a Show Cause Notice is issued only via the GST common portal where taxpayer's GST registration has been cancelled.

 

The Allahabad High Court, in Kesarwani Enterprises case, has ruled that a GST assessment order is invalid if a show‑cause notice (SCN) is issued only via the GST common portal after the taxpayer's GST registration has been cancelled, without any physical or alternative mode of service. In this firm's registration was cancelled effective 2 January 2021, and no revival had occurred. The bench highlighted that once cancelled, a taxpayer has no obligation to monitor the portal, and non-service through any other legally recognised means breaches procedural fairness and principles of natural justice.

The Court quashed the assessment for April 2018–March 2019, stressing that revenue authorities must first confirm registration status before issuing SCNs via the portal. If registration has lapsed, the SCN must be served through valid alternative modes—such as email or physical delivery—and the taxpayer must be afforded an opportunity to reply. Failure to comply renders the assessment and consequent penalties void, reaffirming that adherence to due process is mandatory in GST proceedings