The Allahabad High Court, Lucknow Bench, has quashed both the cancellation of GST registration and the following rejection of the appeal of the taxpayer on limitation grounds. The court said that the case must be reconsidered and asked the authorities to furnish a fresh chance of hearing.
A fresh show cause notice needs to be issued by the GST department via email or registered post, the bench of Justice Jaspreet Singh asked.
Contesting the appellate order dated 08.09.2025, the applicant had approached the HC, by which his appeal u/s which his appeal under section 107 of the CGST/UPGST Act, 2017 was rejected on the ground of delay. The GST registration cancellation order on 19.06.2024, passed in Form GST REG-19. A request for directions to hold a new hearing on the merits.
As per the record placed before the Court, an SCN issued on 14 May 2024 had proposed cancellation of the GST registration of the applicant. Thereafter proper officer cancelled the registration on 19 June 2024. The applicant then tried to file an appeal, but the appellate authority dismissed it as time-barred.
The court, after hearing both sides, said that the applicant must be provided a chance to present his case based on the merits, considering the consequences of the GST registration on business continuity. Justice Jaspreet Singh held that, for the justice, a fresh chance must be given to the applicant before passing any final decision.
HC asked the GST department to issue a fresh SCN either via email or registered post. The applicant must be granted a personal hearing. The department post-hearing should pass an order in 8 weeks.
Also Read: Kerala HC Upholds GST Registration Cancellation Citing Delay in Seeking Remedy
The cancellation order, as well as the appellate order rejecting the taxpayer’s appeal for limitation, have been quashed and set aside.
With such directions, the court disposed of the writ petition.
| Case Title | Vipul Kumar Singh vs. State of U.P. |
| Case No. | WRIT TAX No. – 1261 of 2025 |
| For Petitioner | Ayush Agarwal, Raghav Bansal |
| For Respondent | C.S.C. |
| Allahabad High Court | Read Order |
