M/S Surya Kant Gupta Contractor vs. State Of U.P. And Another
Facts
The petitioner, M/s Surya Kant Gupta Contractor, had its GST registration cancelled on May 27, 2022. The revenue has not contended that this registration was ever revived or that the petitioner sought its revival. The petitioner argues that due to the cancellation of registration, it was not obligated to check the GST portal for show cause notices issued for the period of April 2018 to March 2019, which preceded an adjudication order dated April 6, 2024. The revenue has not claimed that any physical or offline notice was served on the petitioner before the impugned order was passed. The High Court noted these peculiar facts and the failure to fulfill the essential requirements of natural justice.
Held
The Court held that the petitioner was not obligated to visit the GST portal to receive show cause notices for the period April 2018 to March 2019, given that its GST registration had been cancelled on May 27, 2022, and had not been revived. The Court found that the revenue had not contended otherwise, nor had it claimed that any physical or offline notice was served on the petitioner before the adjudication order dated April 6, 2024. Consequently, the Court concluded that the essential requirements of the rules of natural justice had not been fulfilled. The adjudication order dated April 6, 2024, was set aside. The petitioner was granted four weeks to submit its reply to the show cause notice. Upon compliance, a fresh order was to be passed after affording an opportunity of personal hearing, expeditiously and preferably within three months.
Key Issues
1. Whether the petitioner was obligated to visit the GST portal to receive show cause notices for the period April 2018 to March 2019, given that its GST registration was cancelled on May 27, 2022, and not revived, in light of principles of natural justice and relevant procedural rules under the UPGST Act, 2017? Petitioner's contention: The petitioner argued that following the cancellation of its GST registration, it was not required to monitor the GST portal for notices, as the registration was no longer active. The petitioner emphasized that no physical or offline notice was served, thus violating principles of natural justice. Revenue's contention: The revenue did not dispute that the registration was cancelled and not revived. It also did not claim that any physical/offline notice was issued or served on the petitioner prior to the adjudication order.
Sections Cited
UPGST Act, 2017
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:67236-DB Chief Justice's Court Case :- WRIT TAX No. - 1795 of 2025 Petitioner :- M/S Surya Kant Gupta Contractor Respondent :- State of U.P. and Another Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J.
Having heard learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 27.05.2022. 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.
In view of the above, 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 06.04.2024 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 vi
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