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2024 (3) TMI 900 - HC - GSTViolation of principles of natural justice - Defective SCN proposing to cancel the GST registration - SCN does not mention the name and designation of the concerned officer who has issued the same - SCN has not been signed by the proper officer but bears the digital signatures of Goods and Service Tax Network - HELD THAT - A perusal of show cause notice dated 19.02.2024 shows that the same has been issued on the ground that registration has been obtained by means of fraud, willful misstatement or suppressing of facts. The notice is unclear as to which of the ground applies i.e. fraud, willful misstatement or suppressing of facts. The notice neither bears the name and designation nor the signatures of the issuing authority - As per the petitioner, notice was signed by the Goods and Services Tax Network. Further, we note that the notice states that the noticee is to refer to supporting documents attached to have case specific details, however, admittedly, no such documents were attached with the notice. Rule 21A of the Central Goods and Services Tax Act, 2017, requires that the person who is alleged to be in contravention shall be intimated in Form GST REG 31 electronically on the common portal or by sending the communication to the e-mail address provided at the time of registration or as amended from time to time - Form GST REG 31 admittedly has not been uploaded on the portal or sent electronically over e-mail to the petitioner but is stated to have been sent to the petitioner by physical mail, which cannot be a mode of service, as prescribed under Rule 21A. In any event, Form that has been produced in Court today, is not the show cause notice, which was sent to the petitioner. In view of the above impugned show cause notice dated 19.02.2024 as well as Form GST REG 31 also dated 19.02.2024 are set aside - Petition allowed.
Issues Involved: Defective Show Cause Notice, Proper Officer's Signature, Central Authorities' Jurisdiction, Form GST REG 31 Dispatch, Grounds for Notice, Supporting Documents, Cancellation of Registration, Rule 21A Compliance, Mode of Service
Defective Show Cause Notice: The petitioner argues that the Show Cause Notice is defective as it lacks the name and designation of the issuing officer, does not have attached supportive documents, and bears digital signatures of Goods and Service Tax Network. The petitioner seeks deletion of respondent No. 3 from the array of parties. Central Authorities' Jurisdiction: Respondent No. 3, representing the Central Authorities, asserts that the State Commissionerate is not a necessary party. Consequently, respondent No. 3 is removed from the array of parties upon the petitioner's request. Form GST REG 31 Dispatch: The respondents claim to have physically dispatched Form GST REG 31 to the petitioner, requesting a reply within 30 days. However, the petitioner denies receiving the form and reserves the right to challenge its validity. Grounds for Notice: The Show Cause Notice alleges that registration was obtained through fraud, willful misstatement, or suppression of facts. However, it fails to specify which ground applies and lacks the necessary details such as the name, designation, and signatures of the issuing authority. Cancellation of Registration: The respondents rely on Form GST REG 31, which does not support the case for registration cancellation. The Court notes that the form sent physically is not the show cause notice required by law and sets aside both the impugned notice and Form GST REG 31. Rule 21A Compliance: Rule 21A of the Central Goods and Services Tax Act mandates electronic intimation of contravention in Form GST REG 31. However, the form was not uploaded electronically or sent via email as required, undermining the validity of the notice. Mode of Service: Physical mail used to dispatch Form GST REG 31 does not comply with Rule 21A's prescribed mode of service. The Court emphasizes the need for proper issuance of show cause notice in accordance with the law, ensuring a fair opportunity for the petitioner to respond. Final Decision: The Court sets aside the defective Show Cause Notice and Form GST REG 31, allowing respondents to issue a proper notice if needed. The judgment refrains from assessing the merits of the case, preserving all rights and contentions for future proceedings.
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