2025 (9) TMI 984 - HC - GST

Order quashed for breach of natural justice; petitioner given four weeks to reply and personal hearing, decision within three months.

HC set aside the impugned cancellation order for failure to comply with natural justice. Court held that, given the facts, it would not be appropriate to ... Maintainability of petition - availability of alternative remedy - Cancellation of petitioner's registration - principles of natural justice - HELD THAT:- In view of peculiar facts, 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. Since essential requirement of rules of natural justice has remained to be fulfilled, we set aside the order dated 20.02.2025. The petitioner may submit its reply to the show cause notice within a period of four weeks from today. Subject to such compliance by the petitioner, fresh order may be passed after affording opportunity of personal hearing, as expeditiously as possible, preferably within a period of three months therefrom. Petition disposed off. It is undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled w.e.f. 28.12.2022 and was neither revived nor the subject of any revival application. Consequently the petitioner 'was not obligated to visit the GST portal to receive the show cause notices' issued (by e-mode) for April 2020-March 2021 that preceded the adjudication order dated 20.02.2025. The revenue did not serve any physical/offline notice before the impugned order. Finding that the 'essential requirement of rules of natural justice has remained to be fulfilled,' the Court 'set aside the order dated 20.02.2025.' The petitioner is permitted to submit a reply to the show cause notice within four weeks; thereafter a fresh order is to be passed after affording an opportunity of personal hearing, preferably within three months. Writ petition disposed.