2026 (2) TMI 110

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....I AND HON'BLE MRS. JUSTICE SANGEETA SHARMA For the Petitioner(s): Mr. Akshay Sharma, Mr. Dheeraj Kumar Palia For the Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Arun Kumar, AGC, Mr. Kuldeep Singh Rathore, Mr. Rohan Mittal,, Mr. Kamal Parswal for UOI. JUDGMENT PER DR. PUSHPENDRA SINGH BHATI, J: 1. The instant batch of writ petitions, identical in nature on account of similar facts and circumstances and the reliefs claimed therein, are being decided together by this common judgment. Since the controversy involved in the present petitions is common and arises out of the same factual matrix and legal issues, the same are hereby connected and heard analogously for the purpose of a consolidated and efficacious adjudication. Fo....

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....f "Notices and Orders," despite the petitioner's GST registration having already been cancelled with effect from 30.04.2023. Learned counsel submits that, in such circumstances, the petitioner had no occasion or obligation to regularly access the GST portal and was, consequently, deprived of any real opportunity to submit a reply or to be heard in person before the adverse order came to be passed. 2.1. Learned counsel further submitted that Respondent No. 3, even after receiving no response to the show cause notice, failed to explore alternative statutory modes of service as mandated under Section 169 of the GST Laws, thereby rendering the entire adjudicatory exercise mechanical and illusory. Reliance has been placed upon the judgments o....

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....ized mode of service under Section 169(1)(d) of the GST Laws. It is contended that once a communication is uploaded on the GST portal, the same is deemed to have been served, and the petitioner cannot plead ignorance of such statutory communication. 3.2. Learned counsel for the respondents further contended that the cancellation of GST registration of the petitioner does not absolve the petitioner of statutory liabilities arising out of prior periods, nor does it restrict the proper officer from initiating proceedings under Section 74 of the GST Laws for determination of tax, interest, and penalty pertaining to the relevant financial year. It is submitted that the proceedings were initiated strictly in accordance with law and within the ....