M/S Gajraj Enterprises Thru. Proprietor Vikram Singh vs. U.O.I. Thru. Secy. Ministry Of Finance New Delhi And 3 Others

Neutral Citation No. - 2025:AHC-LKO:48231-DB Court No. - 2 Case :- WRIT TAX No. - 783 of 2025 Petitioner :- M/S Gajraj Enterprises Thru. Proprietor Vikram Singh Respondent :- U.O.I. Thru. Secy. Ministry Of Finance New Delhi And 3 Others Counsel for Petitioner :- Punit Kumar Srivastava,Ishank Srivastava,Rakesh Srivastava,Shashank Srivastava Counsel for Respondent :- A.S.G.I.,C.S.C. Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Brij Raj Singh,J. Heard learned counsel for the petitioner, learned Standing Counsel for the State-respondents and Sri Paavan Awasthi, who has put in appearance on behalf of the respondent No.1 by filing his Memo of Appearance, which is taken on record. This writ petition has been filed seeking following main relief:- "I. Issue a Writ, Order or Direction in nature of 'Certiorari' thereby quashing the impugned order issued to the petitioner's firm vide impugned GST REG-19 i.e. order for cancellation of registration dated 13.01.2025 passed by the opposite party Superintendent, Raebareli Sector-1, U.P. by means of which the O.P. No.4 has cancelled the GST registration of the petitioner's firm (contained as Annexure No.1)." It is not disputed by learned counsel for the petitioner that the petitioner was unable to file return for a certain period, for which, show cause notice was issued for cancellation of the registration under Rule 22 (1) on 06.11.2024 seeking a reply within 30 days. Dates for personal hearing and time was also fixed i.e. 04.12.2024 at 11:00 AM. It has however been stated that since no manual notice was received by the petitioner, he was unaware and he did not submit any reply and now his GST registration has been cancelled under Section 29(2)(c) of the GST Act, 2017. Learned counsel for the petitioner alleges violation of the principles of natural justice. He has relied upon a judgment rendered by the Hon'ble Supreme Court in the case of Mumbai and Ors.; (1998) 8 SCC 1. Sri Rajesh Tiwari, learned Standing Counsel has produced before this Court an order dated 11.07.2025 passed by a co- ordinate Bench of this Court passed in Writ Tax No.602 of 2025 (M/S Radha Induestries Thru. Partner Shri Atul Agarwal

Vs. The Deputy Commissioner, Sector-22 State Gst Room No 312, 3rd Floor Vaniya Kar Bhawan Lucknow), wherein the Court had observed that service of notice can be made through several modes. One is by uploading on the common portal, the other is by e-mail or whatsapp and if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at the last known place of business or residence or in case even that mode is not practicable then affixing a copy thereof on the notice board of the office of the concerned officer or authority. Learned counsel for the petitioner has submitted that the notice was uploaded on the common portal. It is permissible mode of service in view of the Act. The Division Bench has observed that if none of the modes as aforesaid as mentioned in the Act is practicable then only the substituted service by affixation either over the place of business or residence of the assessee or on the notice board of the authority concerned is to be resorted. The co-ordinate Bench had dismissed the writ petition by observing that uploading of notice on common portal is sufficient for this. Learned counsel for the petitioner says that the notice was uploaded on the common portal but not in a proper manner. It was not uploaded on the tab 'View Notice'. Learned counsel for the State-respondents has pointed out that notice has also been sent through whatsapp and e-mail of the assessee. There is no pleading or record to show that the petitioner did not receive any notice on whatsapp or e-mail. Since there is a statutory remedy of filing an appeal under Section 107 of the GST Act, we, in view of the law settled by Constitutional judgment in the case of N.P. Ponnuswami vs Returning Officer; AIR 1952 SC 64, dispose of this writ petition leaving it open for the petitioner to approach the authority concerned by way of statutory appeal. (Brij Raj Singh,J.) (Sangeeta Chandra,J.) Order Date :- 18.8.2025 Saurabh SAURABH VERMA High Court of Judicature at Allahabad, Lucknow Bench