Order Date – 06 May 2025

Parties: Nitco Coating Agency Vs State of U.P. & Another

Facts –

• The Petitioner, Nitco Coating Agency, had its GST registration cancelled on 24.04.2019, effective from 31.03.2019. The registration was never revived, and the petitioner never sought revival.
• Despite the cancellation, an adjudication order dated 24.04.2024 was passed against the petitioner for FY 2018–19.
• The petitioner challenged the adjudication order on the grounds of violation of natural justice, as the show cause notice (SCN) was issued through e-mode via the GST portal. The petitioner did not receive any physical/offline notice before the adjudication order.

Issue –

• Whether the adjudication order is valid is valid when no physical notice was served, and the petitioner’s GST registration had already been cancelled and never revived?

Order –

• The Hon’ble High Court observed that it does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for 2018-19 through e-mode, preceding the adjudication order dated 24.04.2024 passed in pursuance thereto.
• It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed.
• Since essential requirement of rules of natural justice has remained to be fulfilled, the court set aside the order dated 24.04.2024. The petitioner may submit its reply to the show cause notice within a period of four weeks from today.