TaxTMI 
TaxTMI 
2026 (7) TMI 907
X X X X Extracts X X X X
X X X X Extracts X X X X
....R-3A under Section 62 of the Central/MP Goods and Services Tax Act, 2017 (in short "CGST Act, 2017") whereby an aggregate demand of Rs. 8,58,86,990/- towards tax, along with interest and penalty, has been arbitrarily raised. The petitioner has further challenged the order dated 24.04.2024 (Annexure- P/6) whereby GST registration of the petitioner has been cancelled by Respondent No.3- Assistant Commissioner of State Tax, Division-I, Bhopal (M.P.) for non-filing of GST returns. 2. The Petitioner, SEL Manufacturing Company Limited, is a public listed company incorporated under the provisions of the Companies Act, 2013, having its registered office at 274, Dhandari Khurd, GT Road, Ludhiana, Punjab 141014 is engaged in the business of manufa....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... made by learned counsel for the petitioner that the said notices were not served physically to enable them to file a response cannot be accepted. 6. Learned counsel argued that no physical way of serving show cause notices was adopted by the Respondent No. 3, and the notices were merely uploaded on the GST portal, that too under the tab "View Notices and Orders", making the Petitioner unable to watch/follow up with the notices. This issue has already been addressed by this Court in the case of "Ms. Light Group v/s The State of Madhya Pradesh & Others (Writ Petition No.11572 of 2025)" passed on 24.04.2025". The order passed in the aforesaid judgment is reproduced below for ready reference and convenience :- ''Petition....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Madras High Court had directed the respondents to address the issue arising out of posting of information under two separate headings. As per the petitioner, the Menu "View Additional Notices and Orders" were under the heading of "User Services" and not under the heading "View Notices and Orders". 5. This issue is further highlighted by another judgment of the Madras High Court dated 31.07.2023 in W.P. No.22369/2023 Sabari Infra (P.) Ltd. v. Asstt. Commissioner (ST) [2023] 154 taxmann.com 147/(2023) 10 Centax 92 (Mad.) connected petitions, wherein the Madras High Court has noticed as under :- "3. The only ground on which the, the impugned orders are under challenge is that the notices, which preceded the impugned orders we....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2023. It went unnoticed by the petitioner, as a result of which, the impugned orders have been passed on 29.04.2023." 6. Attention is also drawn to yet another judgment of Madras High Court dated 08.02.2024 in Writ Petition No.2746/2024, titled Murugesan Murugesan Jayalakshmi v. State Tax Officer [2024] 159 taxmann.com 545/103 GST133/2024 (84) G.S.T.L. 178 (Mad.)/(2024) 15 Centax 369 (Mad.), wherein the Madras High Court has noticed that the said issue has been addressed and the portal has been redesigned and both the "View Notices" tab and "View Additional Notices" tab are under one heading. 7. Reference is also made to the Judgment of the Division Bench of the Delhi High Court in Umang Realtech (P.) Ltd v. Union of India....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es Form GST DRC- 01 which shall be filed within a period of two weeks. Thereafter, the Proper Officer shall re- adjudicate the Show Cause Notices after giving an opportunity of personal hearing and shall pass fresh speaking orders in accordance with law within the period prescribed under Section 75 (3) of the Act 12. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. 13. Petition is disposed of in the above terms.'' 7. Subsequently, when the reply/response was not filed, the impugned order dated 24.04.2024 was passed cancelling the GST registration of the petitioner. The GST registration of the Compan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s withdrawn automatically. The petitioner was required to raise this ground by filing the reply to the Show Cause Notice and now can be raised in appeal. 10. It is also submitted that the actions of the taxing authority in passing the impugned order against the petitioner violates principles of Natural Justice as held by the Hon'ble Apex Court in the case of "Oryx Fisheries (P) Ltd. v. Union of India, 2011 (266) E.L.T. 422 (S.C.)", "Umanath Pandey vs. State of UP reported in 2010 (20) STR 268 (SC)", "Ram Swarup v. Shikar Chand, ATR 1966 SC 893" and "Kranti Associates v. Put. Ltd. & Anr vs Masood Ahmed Khan & Ors. [2010] 10 SCR 1070". Once we have held that the Show Cause Notices were duly sent and served to the petitioner and no response....