Order Date – 07 February 2024

Parties: Ms Shyam Shanti Scrap Traders Vs State of U.P. and Another

Facts –

• The Petitioner, Ms Shyam Shanti Scrap Traders, registration under the UPGST Act, 2017 was cancelled on 13.4.2022 w.e.f. 28.2.2022. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration.

Issue –

• Whether the cancellation of GST is proper?

Order –

• The Divisional Bench of Hon’ble High Court observed 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 in September 2022, June 2023 and October 2023 through e-mode, preceding the adjudication order dated 17.10.2023 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 order dated 17.10.2023 set aside and the petitioner may treat the said order itself to be the notice and submit its final reply thereto.
• Writ petition is accordingly disposed of.