Order Date – 09 April 2024

Parties: M/S Chemsilk Commerce Pvt Ltd Vs State of U.P. and Another

Facts –

• The Petitioner’s, M/S Chemsilk Commerce Pvt Ltd, registration under the UPGST Act, 2017 was cancelled on 6.5.2019 w.e.f. 31.1.2019. Any physical/offline notice was not issued to or served on the petitioner before the impugned order came to be passed.

Issue –

• Whether the cancellation of GST without issuing any physical/offline notice is valid?

Order –

• The Single Bench of 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 2017-18 through e-mode, preceding the adjudication order dated 31.12.2023 passed in pursuance thereto.
• Further, no physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed and no useful purpose may be served in keeping the petition pending or calling counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy.
• Since essential requirement of rules of natural justice has remained to be fulfilled, the order dated 31.12.2023 is set aside. The petitioner may treat the said order itself to be the notice and submit its final reply thereto.