M/S Suman Overseas Thru. Authorised Signatory vs. U.O.I. Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And 5 Others
Held
The Court held that issuing a show cause notice only through the portal after registration cancellation, without service via email or registered post, violates the principles of natural justice. Consequently, the impugned orders were quashed.
Facts
The petitioner's GST registration was cancelled in November 2018, and a show cause notice was issued in December 2023 solely through the GST portal without any other form of service. The petitioner challenged the validity of extension notifications and subsequent orders, arguing they were time-barred and violated principles of natural justice.
Key Issues
Whether the extension of time for passing orders under Section 168A was valid and whether the show cause notice and subsequent orders were barred by limitation and violated principles of natural justice due to improper service.
Sections Cited
Section 168A, Section 73, Section 61, Section 107
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1507 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
In the present case the writ petitioner makes the following prayers:- "A-Issue appropriate writ, order or direction declaring the Notification No. 56/2023-Central Tax [5.0 No. 5483(E)/F.NO.CBIC-20013/7/2021- GST] dated 28.12.2023 (Annexure-1) issued by the respondent no. 3 under Section 168A of the Central Goods and Services Tax Act, 2017 and Notification No. 13/XI-2-24-9(47)/17.T.C.250-U.P.Act-1-2017-Order- (311)-2024 dated 07.02.2024 (Annexure-2) issued by respondent no. 4 under Section 168A of the U.P Goods and Services Tax Act, 2017, to the extent they extend time period for passing order for F.Y 2018-19, as ultra-vires Section 168A, arbitrary, unreasonable, colourable and violative of Article 14, 265 & 279A of the Constitution;
B-Issue appropriate writ, order or direction declaring the ratification of Notification No. 56/2023-Central Tax [S.O No. 5483(E)/F.NO.CBIC- 20013/7/2021-GST] dated 28.12.2023 by respondent no. 3 GST Council in its 53rd meeting held on 22.06.2024, as ultra-vires Section 168A of the CGST Act, 2
The judgment continues below.
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