Allahabad HC: If Petitioner Didn’t Open the GST Portal then SCN is Not Valid

The Allahabad high court ruled that uploading the show cause notice is invalid as the applicant didn’t visit the GSTN portal.

The applicant has not furnished the monthly returns (GSTR-3B) Get to know details on GST return 3B form along with the online procedure for filing return of the current FY 2018-19. We break down the form for easy understanding for more than six months for the period from October to March through Vidyut Majdoor Kalyan Samiti in the AY 2018-19 also beneath the goods and service tax tax act, 2017, from April to June a show-cause notice was uploaded on the GST portal allowing 7 day time to the applicant to show cause notice dated 22/06/2019.

In the 7 days, the applicant didn’t visit the portal and thus was unable to answer to show cause notice. Through the order then the GST registration of the applicant was canceled. Inside the petition, the order was put away through the additional commissioner Grade-02 (Appeal)-I, Commercial Tax, Bareilly. The GST registration of the applicant is imposed from 2/09/2019 as the order stated by the tribunal.

The applicant doesn’t like the order as this is not done on the GST portal and the portal insofar as the applicant is said to be not active. The council challenges that no manual renovation of the GST registration is there and thus the applicant is released. The counter-affidavit by the petitioner was done for cancellation even before revocation on the portal.

Two judges Anjani Kumar Mishra and Justice Prakash Padia during permitting the appeal mentioned respondent authority to restore the petitioner’s GST registration on the GST Portal before 10 days.