2026 (6) TMI 1491

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....L ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned GP-7 for the State. 2. Petitioner in the present writ application is seeking the following reliefs:- "i. For Issuance of Writ in the nature of Certiorari for setting aside order dated 25.07.2025 passed by Additional Commissioner (Appeal), Patna West Division, Patna in Appeal Case No. : AD100723003083W whereby and where under the Appellate Authority dismissed the appeal filed by the petitioner on the ground of limitation. ii. For Issuance of an appropriate writ/ order/ direction for setting aside order bearing reference no. ZA100921095672K Dated: 23.09.2021, passed by Joint Commissioner of State Tax, Patn....

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....nthly returns through the Accountant. However, due to some personal health issues, there was some delay in filing of the quarterly return i.e. GSTR-3B and GSTR-1. 4. It is the case of the petitioner that the respondent issued a show cause notice in form GST-REG-17/31 to the petitioner by uploading a show cause notice on the web portal of the department and the petitioner was directed to submit show cause reply within a period of seven days, failing which the registration of the petitioner was liable to be cancelled. 5. Learned counsel submits that the show cause notice was not sent to the petitioner on its e-mail or the official address and the same was uploaded by the respondent authorities only on the web portal of the department. ....

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....lowed in the subsequent cases and that this judgment has attained finality. 9. Having regard to the submissions advanced on behalf of the respondent Department, finding that there is an admission that the notice to show cause was not served by at least two modes upon the petitioner, we find that the petitioner has made out a case of violation of principles of natural justice and non-compliance with the mandatory requirement under Section 169 of the CGST/BGST Act, 2017 as has been held by the Hon'ble Division Bench of this Court. 10. In such circumstance, the order for cancellation of registration of the petitioner (Annexure-P/4 to the writ application) suffers from the vice of the non-compliance with the principles of natural just....