Taxpublishers.in - Latest/23_GST_01 - Tax Publishers Your Tax Solution Hub

Share via Whatsapp 82 Views


www.taxpublishers.in 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. ORDER 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.

www.taxpublishers.in

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.

ORDER

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.