2025 (5) TMI 472 - HC - GST

Cancellation of registration of petitioner on 24.04.2019 w.e.f. 31.03.2019 - 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 24.04.2024 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 - 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. Petition disposed off.

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 UPGST Act, 2017, which was cancelled effective 31.03.2019. The court noted that the petitioner was not obligated to check the GST portal for show cause notices issued electronically for 2018-19 prior to the adjudication order dated 24.04.2024, and the revenue did not dispute that no physical or offline notice was served before the impugned order.Emphasizing the "essential requirement of rules of natural justice," the court set aside the order dated 24.04.2024. It directed that the petitioner be allowed to submit a reply to the show cause notice within four weeks and that a fresh order be passed after affording an opportunity of personal hearing, "preferably within a period of three months." The writ petition was disposed of accordingly, without requiring further affidavits or alternative remedies.