9911796707
TMI Blog2024 (8) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner was not filing GST returns. These facts coupled with the fact that the physical notices sent to the petitioner being returned with the noting Left should have been sufficient for the 3rd respondent to take steps to ascertain the whereabouts of the petitioner and to serve notices at such address. Though it cannot be said that service of notice on the petitioner by way of the E-Mail ID has not been done, the fact remains that the cancellation of the registration could have resulted in the petitioner not looking into the mails sent to the E-Mail ID which was registered with the department. In view of the fact that the petitioner is now aware of the order passed by the 3rd respondent, the present proceedings shall be treated as notice o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able on the aforesaid amounts and equivalent penalty under Section 74 (1) of the CGST/ SGST Act r/w Section 122 of the CGST Act along with Section 20 of the IGST Act, 2017. No reply was received from the petitioner in this regard, despite service of this notice on the E-Mail ID of the tax payer on 18.05.2022 and 19.05.2022 in terms of Section 169 of the CGST Act, 2017. 3. As no reply had been received, further notices were issued for personal hearing. These notices dated 27.09.2022, 06.10.2022 and 18.10.2022 are said to have been sent under Registered Post with Acknowledgment Due and all these notices were returned with the noting Left by the postal authorities. In view of the lack of response by the petitioner, the 3rd respondent is said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices sent to the registered E-Mail ID of the petitioner have been received in the said E-Mail ID and consequently, it must be held that such notices have been received by the petitioner. She would submit that, in such circumstances, there is no violation of the principles of natural justice. 8. The admitted fact is that the registration of the petitioner had been cancelled on 21.02.2019 and all proceedings resulting in the impugned orders had commenced only after the said cancellation of registration. It may also be noted that the registration had been cancelled on the ground that the petitioner was not filing GST returns. These facts coupled with the fact that the physical notices sent to the petitioner being returned with the noting L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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