Order Date –  12 February 2024 

Parties:  M/s Katyal Industries Vs State of U.P. And 2 Others

Facts –

• The Petitioner, M/s Katyal Industries, was served with a show cause notice by uploading it only on the GST portal for the tax period April 2018–March 2019, despite the fact that the GST registration of the petitioner had been cancelled on 21.05.2019 and was never revived.
• Any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed.

Issue -

• Whether an assessment order passed based on a show cause notice issued only through electronic mode after cancellation of GST registration is valid under law?

Order -

• The Division Bench of Hon’ble High Court held 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 the period of April, 2018 to March, 2019 through e-mode, preceding the adjudication order dated 20.6.2023 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.
• In view of peculiar facts noted above, 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 20.6.2023 was  set aside.