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IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
MANOJ KUMAR GUPTA, CJ., SUBHASH UPADHYAY
A.S. Traders – Appellant
Versus
State of Uttarakhand – Respondent
Judgment :
Manoj Kumar Gupta C. J.
1. Heard learned counsel for the petitioner and learned State Counsel.
2. The following prayers have been made in the writ petition:
“(a) issue a writ, order or direction, in the nature of certiorari, quashing the Ex-parte Assessment Show cause notice (including Form - DRC-01A (u/s 74(5) of the UKGST Act, 2017) (Annexure no. 4(colly)), r/w Ex-parte Assessment order u/s 74(9) dated 23.02.2024 passed by respondent no. 3 for the Assessment year 2021-22, imposing heavy ex-parte demands (Annexure no. 5(colly)); and the consequent Recovery proceedings being initiated by respondent no. 4 consequent to the Citation of Recovery certificate dated 23.02.2024 for AY 2021-22, issued by respondent no. 3 (Annexure No. 6);
(b) issue a writ, order or direction in the nature of mandamus, remanding the Assessment proceedings back to respondent no. 3 namely the Deputy Commissioner (Assessment), Sector-8, Dehradun for denova assessment proceedings for the Assessment Year 2021-22, for passing Assessment order, after proper opportunity of hearing, as contemplated u/s 75(4) & (5) of the UKGST Act, 2017;”
3. The petitioner was a sole proprietorship concern and was engaged in bu
Effective service of notices under the GST framework necessitates compliance with statutory methods, particularly ensuring personal hearing rights are respected before adverse orders.
Service of GST notices solely via portal invalid after registration cancellation; alternative modes under Section 169 required. Personal hearing under Section 75(4) mandatory before adverse order.
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
Cancellation of GST registration must follow due process, including a clear show-cause notice and a reasoned order, to uphold the principles of natural justice.
An administrative authority must provide reasons for its decisions, especially when such decisions adversely affect individuals, to ensure compliance with principles of natural justice.
A registered dealer cannot justify the delay in filing a writ petition based on claims of not receiving notices when proper service methods prescribed by law were followed.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
A cancellation order under the CGST Act must be a speaking order, providing reasons for the decision; failure to comply renders the order invalid.
The cancellation of registration must satisfy the requirements of Section 29 of the CGST Act. The show-cause notice for cancellation must contain specific allegations and proposed evidence. The order....
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