2025 (5) TMI 1439 - HC - GST

Cancellation of GST registration - No physical or offline notice served prior to the adjudication order - obligation to check the GST portal for show cause notices issued electronically - essential requirement of rules of natural justice - HELD THAT - Since essential requirement of rules of natural justice has remained to be fulfilled we set aside the order dated 13.06.2024 passed under Section 122 of the Act. The petitioner may treat the said order itself to be the notice and submit its final reply thereto within a period of four weeks from today. Subject to such compliance by the petitioner fresh order may be passed after affording opportunity of personal hearing as expeditiously as possible preferably within a period of three months therefrom. Writ petition is accordingly disposed of.

Summary

The Allahabad High Court, presided by Chief Justice Arun Bhansali and Justice Kshitij Shailendra, addressed a writ petition concerning the cancellation of the petitioner's registration under the Uttar Pradesh Goods and Services Tax Act, 2017, effective from 28.03.2024. The Court noted it was undisputed that the registration was cancelled and neither revived nor sought to be revived by the petitioner. Importantly, the revenue did not contend that any physical or offline notice was served prior to the adjudication order dated 13.06.2024, and the petitioner was not obligated to check the GST portal for show cause notices issued electronically.The Court emphasized that the "essential requirement of rules of natural justice has remained to be fulfilled," and accordingly set aside the impugned order dated 13.06.2024 passed under Section 122 of the Act. The order itself was directed to be treated as a notice, allowing the petitioner four weeks to submit a final reply. The authorities were instructed to pass a fresh order after affording an opportunity of personal hearing, preferably within three months. The writ petition was disposed of on these terms.