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SAUMITRA DAYAL SINGH, MANJIVE SHUKLA
Shyam Shanti Scrap Traders – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Having heard 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 13.4.2022 w.e.f. 28.2.2022. 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 in September 2022, June 2023 and October 2023 through e-mode, preceding the adjudication order dated 17.10.2023 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 fulfi
Natural justice principles require that parties must be properly notified before adverse orders are issued, especially when prior registration has been cancelled.
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
The absence of reasoned orders in administrative decisions violates principles of natural justice, necessitating transparency and fairness in decision-making processes.
The court dismissed the writ petition for lack of diligence and abuse of process, emphasizing the importance of filing replies to show cause notices to uphold principles of natural justice.
Proper adjudication process and consideration of petitioner's reply before passing an order.
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