Home Case Index All Cases GST GST + HC GST - 2023 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 823 - HC - GSTCancellation of GST registration of petitioner - failure to file returns - fault committed by the petitioner's Consultant - no notice was served to the petitioner by way of physical mode and was served only through e-Portal - violation of principles of natural justice - HELD THAT:- This Court posed a question as to whether the petitioner has been served with show cause notice and the impugned orders directly through physical mode or through e-Portal, the learned Additional Government Pleader fairly admitted that all the communications, viz., the show cause notice/notice affording opportunity of personal hearing and the impugned order were not served directly through the petitioner but were only uploaded in the GST Portal. Hence, the grievance of the petitioner that they have not been served with the show cause notice and only when they received property attachment notice, they came to know about the impugned orders appears to be genuine. Further, it is clear that the respondent knowing fully well that the petitioner's GST portal was closed owing to cancellation of GST registration on 08.02.2019, since, it the respondent, who made such cancellation, ought to have issued the show cause notice directly to the petitioner by physical mode of service and not through e-Portal, which was closed on 08.02.2019 itself - even assuming that the petitioner failed to respond to the show cause notice, it is the duty of the respondent to hear the petitioner before passing orders, which are prejudicial to the interests of the petitioner, instead, the respondent proceeded to pass the impugned orders by stating that the petitioner failed to file reply, nor appeared for hearing on 10.12.2021, and hence, the proposals contained in the show cause notice are confirmed, which is not fair on the part of the respondent. This Court is of the view that the impugned orders are in violation of principles of natural justice and liable to be set aside and one more opportunity has to be granted to the petitioner to put forth their contention - matters are remanded to the respondent for re- consideration - Petition allowed by way of remand.
|