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HIGH COURT OF UTTARAKHAND AT NAINITAL
MANOJ KUMAR GUPTA, C.J., SUBHASH UPADHYAY
Raj Shekhar Pandey – Appellant
Versus
State Tax Officer – Respondent
JUDGMENT :
Manoj Kumar Gupta, C.J.
1. The present writ petition has been filed praying for quashing of the order dated 13.01.2025, passed under Section 37 of the GOODS AND SERVICES TAX ACT , 2017, including show-cause notice dated 16.11.2024, and for a direction to the respondent to consider the case of the petitioner afresh.
2. It is admitted to the Revenue that the impugned proceedings initiated by the issuance of show-cause notice dated 16.11.2024 and culminating into the impugned order dated 13.01.2025 were post the surrender/ cancellation of the GST registration of the petitioner, in pursuance of his application dated 29.04.2023.
3. The submission of learned counsel for the petitioner is that after cancellation of the registration, the petitioner was not expected to check the GST portal and the service of notice should have been effected through alternative modes. In support of his submission, he has placed reliance on the various judgments of the Allahabad High Court, particularly, in M/ s Ahs Steels vs. Commissioner of State Taxes (Writ Tax No.1676 of 2024) and M/ s Katyal I ndustries vs. State of U.P. and others (Neutral Citation No.2024:AHC:23697-DB) wherein the Allahabad Hi
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.
Effective service of notices under the GST framework necessitates compliance with statutory methods, particularly ensuring personal hearing rights are respected before adverse orders.
A writ petition is not maintainable when an effective statutory remedy is available, particularly concerning the principles of natural justice and appropriate communication.
Proper adjudication process and consideration of petitioner's reply before passing an order.
Effective service of notice under the GST Act is critical, with failure to serve properly resulting in quashing of demand and recognition of violation of natural justice principles.
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.
The service of show cause notices must comply with principles of natural justice, ensuring that parties are effectively notified and given opportunities for response before orders are finalized.
Natural justice principles require that parties must be properly notified before adverse orders are issued, especially when prior registration has been cancelled.
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