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2025 (3) TMI 1315 - HC - GSTSuspension of petitioner s registration under the UPGST Act 2017 on January 3 2024 w.e.f. January 3 2024 - 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 2017-18 through e-mode preceding the adjudication order dated August 20 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. Since essential requirement of rules of natural justice has remained to be fulfilled the order dated August 20 2024 set aside - petition disposed off.
**Summary of the Judgement: Allahabad High Court**In the case before the Allahabad High Court, the petitioner, represented by Aditya Pandey, challenged the suspension of his registration under the UPGST Act, 2017, effective January 3, 2024. The court noted that the petitioner's registration had not been revived, nor had the petitioner sought its revival. Consequently, the petitioner was not obligated to check the GST portal for any show cause notices related to the 2017-18 period, which preceded the adjudication order dated August 20, 2024.The court observed that the revenue did not issue or serve any physical or offline notice to the petitioner before passing the impugned order. Given these circumstances, the court decided that there was no purpose in prolonging the petition or seeking a counter affidavit, nor was it necessary to direct the petitioner to pursue an alternative remedy.The court highlighted a breach of the "essential requirement of rules of natural justice" and thus set aside the order dated August 20, 2024. The petitioner was instructed to treat the order as a notice and submit a final reply within four weeks. A fresh order should be issued after providing the petitioner an opportunity for a personal hearing, ideally within three months. The writ petition was disposed of accordingly.
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