Steps Care India Vs Commissioner of State Tax And Another
Date: February 18, 2026
Subject Matter
Adjudication Order Set Aside Due to Lack of Physical Notice Post-GST Registration Cancellation
Summary
An adjudication order dated 28.08.2024, based on a show cause notice issued electronically after the cancellation of the petitioner's GST registration, has been set aside by the Allahabad High Court. The Court found that electronic service of notice…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State respondents. 2. Briefly it has to be considered if the adjudication order dated 28.08.2024 arising from show cause notice dated 27.05.2024 suffers from patent illegality resulting in complete denial of opportunity to object or being heard in the adjudicatio…