Assessee not obligated to visit GST portal to receive show cause notices

Petitioner was not obligated to visit the GST portal to receive the show cause notices

In a recent judgment, the Hon’ble Allahabad High Court has held that Petitioner was not obligated to visit the GST portal to receive the show cause notices through e-mode.

ABCAUS Case Law Citation:
ABCAUS 4040 (2024) (05) HC

In the instant case, the Petitioner assessee had filed a Writ Petition challenging the cancellation of GST registration.

The undisputed fact was that the petitioner’s registration under the UPGST Act, 2017 was cancelled.

The Hon’ble High Court noted that it was not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration.

The Hon’ble High Court found merit in the contention 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 through e-mode, preceding the adjudication order cancelling his GST registration.

The Hon’ble High Court further observed that it was 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.

The Hon’ble High Court opined that in the instant case, essential requirement of rules of natural justice had remained to be fulfilled.

Accordingly, the Hon’ble High Court set aside the impugned order. It was directed that the petitioner may treat the said order itself to be the notice and submit its final reply thereto within a period of four weeks.

The GST authorities were directed to pass fresh order after affording opportunity of personal hearing.

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