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2024 (2) TMI 484 - HC - GSTCancellation 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.
Issues involved: Registration cancellation under UPGST Act, 2017, failure to receive show cause notices electronically, absence of physical notices, violation of rules of natural justice.
Registration Cancellation: The petitioner's registration under the UPGST Act, 2017 was cancelled on 13.4.2022 w.e.f. 28.2.2022, with no revival sought by the petitioner or done by the revenue. Failure to Receive Notices: The petitioner was not required to check the GST portal for show cause notices issued in September 2022, June 2023, and October 2023, as the registration was already cancelled. Absence of Physical Notices: No physical or offline notice was served on the petitioner before the impugned order dated 17.10.2023 was passed, as confirmed by the revenue. Violation of Natural Justice: Due to the failure to fulfill the essential requirement of rules of natural justice, the order dated 17.10.2023 was set aside, and the petitioner was directed to treat the order as notice and submit a final reply within four weeks. Disposal of Writ Petition: The writ petition was disposed of, with the direction for a fresh order to be passed after providing an opportunity for personal hearing, ensuring compliance with natural justice principles within three months.
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