The Hon’ble Allahabad High Court in the case of M/s Steps Care India vs Commissioner of State Tax and Another [Writ Tax No. 1200 of 2026, order dated February 19, 2026] held that once GST registration is cancelled, service of show cause notice through the common portal alone is insufficient and physical service of notice is mandatory. Failure to do so results in violation of principles of natural justice and renders the adjudication order liable to be set aside.
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