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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsThe Allahabad High Court set aside an ex parte GST adjudication order after the taxpayer said a show-cause notice issued after cancellation of their registration was sent only through the common portal. The court relied on a Uttar Pradesh circular directing physical service in such proceedings. Its ruling concerns the case and the state circular described in the judgment; it does not establish that every portal-only GST notice is invalid across India.
What the court decided
In Mukesh Kumar Jain v. Assistant Commissioner, CGST, the Allahabad High Court set aside an adjudication order dated 21 April 2026. The petitioner said their GST registration had been cancelled on 5 September 2023, and that a show-cause notice issued on 25 June 2025 was uploaded to the common portal after cancellation. According to the petitioner, they learned of the proceedings only when recovery was pursued after the ex parte order.
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The court considered a circular issued by the Commissioner of Commercial Tax, Uttar Pradesh, dated 7 May 2025. As described in the judgment, it instructed subordinate authorities to ensure physical service of notices in adjudication proceedings initiated after registration cancellation. The court treated that instruction as binding on those authorities.
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The court reasoned that a person whose GST registration has been cancelled may no longer be required to work on the common portal and could remain unaware of later proceedings. It described the circular as “founded on sound common sense,” adding that after cancellation a person “may remain disabled and in any case he may not be obligated to work on the Common Portal, thereafter.” The judgment was authored by Justice Swarupama Chaturvedi and Justice Saumitra Dayal Singh.
The concern was therefore not simply that the notice was electronic. It was that the proceeding began after cancellation, the taxpayer said they did not know about it, and the court applied a state circular requiring physical service in that situation. The judgment does not establish that the same instruction applies outside Uttar Pradesh or to proceedings initiated before cancellation.
What happens next in the petitioner’s case
After setting aside the order, the court gave the petitioner two weeks to file a final reply. It directed that any request for cross-examination or for documents relied upon by the department be made with that reply and considered before the final hearing. The authority must communicate the personal-hearing date at least 15 days in advance, then pass an appropriate reasoned order.
Those directions describe the remedy in this case. They are not a general extension of reply or hearing deadlines for other taxpayers.
If you discover a demand after cancellation
A taxpayer who receives recovery action without having seen the underlying notice should first establish what was issued, when it was issued, and how it was served. The case does not make the demand automatically disappear; the court set aside this order and directed a fresh opportunity to respond.
- Obtain the complete record. Ask for the show-cause notice, adjudication order, documents relied upon, and available records of service. Note the dates of cancellation, notice, order, and recovery action.
- Check how the case fits. Determine whether the proceeding was initiated after registration cancellation, whether the notice was portal-only or also physically served, and whether the relevant authority is subject to an applicable circular.
- Respond promptly through the appropriate channel. Explain when you became aware of the matter and address the notice on its merits. If you need relied-upon documents or seek cross-examination, identify the request clearly and ask that it be dealt with before the hearing.
- Get case-specific advice. Service rules, statutory deadlines, limitation, the current circular, and later decisions may affect the available remedy. A lawyer or tax professional can assess those issues against the actual file and jurisdiction.
How far the ruling reaches
This is a fact-specific Allahabad High Court decision applying a Uttar Pradesh circular as the judgment describes it. The judgment’s account does not reproduce the circular’s full text, so its precise coverage, exceptions, and interaction with statutory service provisions cannot be determined from that account alone. Nor does this single decision settle how other High Courts or later judgments treat comparable cases.
For another matter, verify the current circular and its applicability, the governing service provisions, the actual service record, limitation, and any subsequent authorities. A portal-only notice after cancellation may raise a serious service issue where the circular applies, but the result depends on the facts and governing law.
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