2025 (4) TMI 622 - HC - GST

Cancellation of petitioner s registration under the UPGST Act - 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 2018-19 through e-mode preceding the adjudication order dated 27.04.2024 passed in pursuance thereto. It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed - In view of peculiar facts noted 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 Since essential requirement of rules of natural justice has remained to be fulfilled the order dated 27.04.2024 is set aside - petition disposed off.

Summary

In the judgment from the Allahabad High Court, the bench comprising Hon'ble Arun Bhansali, Chief Justice, and Hon'ble Kshitij Shailendra, J., addressed the case concerning the cancellation of the petitioner's registration under the UPGST Act, 2017. The registration was cancelled on 09.12.2021, effective from 30.11.2021. The court noted that the petitioner was not required to access the GST portal for show cause notices for the year 2018-19, as no physical or offline notices were served prior to the adjudication order dated 27.04.2024. The court emphasized the "essential requirement of rules of natural justice" had not been met, leading to the setting aside of the order dated 27.04.2024. The petitioner is allowed four weeks to reply to the show cause notice, and a fresh order should be issued after a personal hearing within three months. The writ petition was disposed of accordingly.