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2024 (2) TMI 484 - ALLAHABAD HIGH COURTCancellation of petitioner's registration under the UPGST Act, 2017 - 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 in September 2022, June 2023 and October 2023 through e-mode, preceding the adjudication order dated 17.10.2023 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 17.10.2023 is set aside. Writ petition is accordingly disposed of.
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