2026 (8) TMI 1368

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....a writ, order or direction in the nature of Certiorari quashing the impugned adjudication order passed in Form GST DRC-07 [Annexure no 8 page no 30 to 37] for the Financial Year 2017-18 by respondent No. 3, whereby a demand of Rs. 4,14,185/- (inclusive of tax and penalty) has been raised against the petitioner, along with all consequential recovery proceedings arising therefrom. II. Issue a writ, order or direction in the nature of Certiorari quashing the entire proceedings initiated against the petitioner, including: * Notice in Form GST ASMT-10 dated 17.02.2023: [Annexure no 4, page no 22] * Reminders dated 14.03.2023, 03.08.2023 and 10.08.2023: [Annexure no 5, page no 23 to 25] * Intimation in Form GST....

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..... V. Award the costs of the present writ petition in favour of the petitioner." 2. The case of the petitioner is that the registration of the petitioner-company was cancelled on 03.04.2021, w.e.f., 24.03.2021. After cancellation of the registration, respondent no. 3 issued a Show Cause Notice dated 17.02.2023. The submission of learned counsel for the petitioner is that the Show Cause Notice was sought to be served upon the petitioner by uploading the same on the GST portal. However, after cancellation of the registration of petitioner-company, there was no occasion for the petitioner to keep checking the GST portal and, therefore, it could not come to know of the Show Cause Notice and the Adjudication order. 3. It is submitt....

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.... (d) making it available on the common portal; and (e) by affixation or publication in a newspaper, if other modes are not practicable. The legislative intent is clear: while making a notice available on the common portal is one permissible method, it is not the exclusive method, and the Department is duty-bound to ensure effective service in a manner that actually communicates the notice to the assessee. 27. In the instant case, the Petitioner's registration stood cancelled since 2018, and therefore, the Petitioner was not enjoined to monitor the GST portal. The insistence by the Department that portal-based service alone sufficed amounts to imposing a duty on a nonregistered person, which the law does no....