2026 (8) TMI 988

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....Annexure No. 1); and the Impugned Show Cause Notice (Annexure No. 2); as the same has been passed in utter disregard to the principles of natural justice. b) issue a writ of certiorari or a writ in the nature of mandamus directing Respondent No. 2 to re-decide the matter after providing a sufficient opportunity of personal hearing to the petitioners by serving notice by registered post or by speed post; c) issue a writ or direction in the nature of mandamus directing the Respondent No. 2, Respondent No. 3 & Respondent No. 4 to de-freeze the bank accounts of the Petitioner as the Petitioner is unable to run its business smoothly; d) grant such further and other reliefs or directions as this Hon'ble Court may de....

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....after taking into consideration the law laid down by the Allahabad High Court in M/s Ahs Steels vs. Commissioner of State Taxes (Writ Tax No. 1676 of 2024) and M/s Katyal Industries vs. State of U.P. and others (Neutral Citation No. 2024: AHC:23697-DB) and other decisions of the Hon'ble Apex Court, are as follows:- "25. The twin issues which, therefore, arise for determination before this Court are: (i) whether the service of notices exclusively through the GST portal, in the circumstances of the present case where registration of the Petitioner stood cancelled, can be regarded as valid service under Section 169 of the CGST Act; and (ii) whether the impugned order suffers from violation of the statutory mandate un....

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.... mandates that an opportunity of hearing shall be granted where a request is received in writing or where an adverse decision is contemplated. This provision embodies the principle of audi alteram partem, the right to be heard before an adverse order is passed. The Supreme Court in Radha Krishan Industries v. State of Himachal Pradesh, (2021) 6 SCC 771, while examining the scheme of GST law, underlined that fiscal adjudications must comply strictly with the principles of natural justice, and failure to afford a hearing renders the proceedings vulnerable." 6. Learned counsel for the revenue does not dispute that the show-cause notice issued to the petitioner firm was presumably served by uploading same on GST portal and not by any other m....