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 -

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.

REFERRED :

FAVOUR : In favour of assessee

A.Y. :

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