Uttar Pradesh Goods and Services Tax Act, 2017, Section 29
Central Goods and Services Tax Act, 2017, Section 29
Cancellation of registration--Physical/offline
notice not served to assessee before cancellation of registration--Validity
of
Conclusion: Where no
physical/offline notice was issued to or served on the assessee before passing
the order of cancellation of registration, the said order was liable to be set
aside.
Department issued show cause notices to the assessee after
cancellation of its GST registration under the UPGST Act. The assessee
contended that it was not obligated to visit the GST portal to receive show
cause notices issued through e-mode preceding the adjudication order passed in
pursuance thereto. Held: No physical/offline notice was issued to
or served on the assessee before passing the impugned order. Thus, no useful
purpose would be served in keeping the petition pending or calling counter
affidavit at this stage or to relegate the assessee to the forum of alternative
remedy. Since essential requirement of rules of natural justice remained to be
fulfilled, the impugned order was set aside.
Decision: In favour
of assessee
IN THE ALLAHABAD HIGH COURT
SAUMITRA DAYAL SINGH & DONADI RAMESH JJ.
Chemsilk Commerce (P) Ltd. v. State of U.P. &
Anr.
Writ Tax No. 403 of 2024
9 April, 2024
Petitioner by: Shubham
Agrawal
Respondent by: C.S.C.
Having heard Shri Shubham Agrawal, learned counsel for the
petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents,
it remains undisputed that the petitioner's registration under the UPGST Act,
2017 was cancelled on 6-5-2019 w.e.f. 31-1-2019. It is not the case of the
revenue that the said registration has ever been revived or that the petitioner
ever sought revival of that registration.
2. In view of the above, 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 31-12-2023
passed in pursuance thereto.
3. 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.
4. In view of peculiar facts
noted above, 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.
5. Since essential
requirement of rules of natural justice has remained to be fulfilled, we set
aside the order dated 31-12-2023. The petitioner may treat the said order
itself to be the notice and submit its final reply thereto within a period of
four weeks from today. Subject to such compliance by the petitioner, fresh
order may be passed after affording opportunity of personal hearing, as
expeditiously as possible, preferably within a period of three months
therefrom.
6. Writ petition is
accordingly disposed of.