Micasa Vs Union of India and 3 others
Date: May 1, 2025
Subject Matter
Taxpayers are not required to keep checking the GST portal for notices after their registration is canceled
Summary
In the case of Micasa Vs Union of India, the Allahabad High Court ruled that a GST payer is not required to keep checking the GST portal for notices concerning the financial year 2018-19 after their registration was canceled on March 31, 2019. The co…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Having heard Sri Mohit Behari Mathur, learned counsel for the petitioner and Sri Nimai Dass, learned Additional Chief Standing Counsel for the respondents, it remains undisputed that the petitioner’s registration under the UPGST Act, 2017 was cancelled w.e.f. 31.03.2019. It is not the case of the revenue that the said registration has ever…