2025 (1) TMI 832 - HC - GST

Cancellation of the petitioner's registration - HELD 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. 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. Impugned order set aside - Petition disposed off.

Summary

In the case before the Allahabad High Court, the petitioner challenged the cancellation of their registration under the UPGST Act, 2017, which was effective from 24.9.2019. 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 the registration had not been revived. Furthermore, no physical or offline notice was served to the petitioner before the impugned order was passed. The court found that the "essential requirement of rules of natural justice" was not fulfilled, leading to the setting aside of the order dated 29.04.2024. The petitioner is allowed to consider this order as notice and submit a final reply within four weeks. A fresh order should be issued after a personal hearing, within three months. The writ petition was disposed of accordingly.