Physical Service after GST registration cancellation

The Allahabad High Court, by its judgment dated 27 May 2026, set aside a GST adjudication order passed against M/s Laxmi Electricals and Construction Company after finding that the show cause notice had been served only through the GST common portal despite the taxpayer's registration having already been cancelled. 

Relying on its earlier decision in M/s Bambino Agro Industries Ltd., the Court held that, following cancellation of registration, adjudication notices must be served physically.