2025 (4) TMI 237 - HC - GST

Cancellation of the 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 for 2018-19 through e-mode preceding the adjudication order dated 29.04.2024 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 High Court of Allahabad, presided over by Hon'ble Arun Bhansali, Chief Justice, and Hon'ble Kshitij Shailendra, J., addressed a writ petition concerning the cancellation of the petitioner's registration under the UPGST Act, 2017. The petitioner's registration was canceled on 20.11.2020, effective from 06.11.2020, and it was undisputed that there had been no revival of this registration nor any attempt by the petitioner to seek such revival.The Court noted that the petitioner was not required to access the GST portal for show cause notices related to the adjudication order dated 29.04.2024, as no physical or offline notice was issued or served. The Court emphasized the lack of fulfillment of the "essential requirement of rules of natural justice" and set aside the order dated 29.04.2024. The petitioner is allowed to treat this order as a notice and submit a final reply within four weeks. A fresh order should be issued after a personal hearing, preferably within three months. The writ petition was disposed of accordingly.