2024 (2) TMI 1447 - HC - GST

Cancellation of petitioner s registration - No notice issued to or served on the petitioner before the impugned order - principles of natural justice - HELD THAT - It does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for the period of April 2019 to March 2020 through e-mode preceding the adjudication order dated 20.6.2023 passed in pursuance thereto. Thus no useful purpose may be served in keeping the petition pending or calling counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy. The impugned order set aside - appeal disposed off.

Summary

The petitioner's registration under the UPGST Act, 2017 was cancelled on 21.5.2019. The registration was not revived, and the petitioner was not obligated to receive show cause notices through e-mode. No physical notice was served before the impugned order. The order dated 20.6.2023 was set aside for lack of fulfilling natural justice rules. The petitioner must reply within four weeks, and a fresh order will be passed after a personal hearing within three months.