M/S Zeeshan Traders vs. State Of U.P. And Another
Facts
The petitioner, M/s Zeeshan Traders, had its GST registration cancelled on March 31, 2021. The revenue has not contended that this registration was ever revived or that the petitioner applied for revival. The impugned adjudication order, dated December 4, 2023, was passed for the period of July 2017 to March 2018. The petitioner was not obligated to check the GST portal for show cause notices issued electronically for this period, as their registration was cancelled. The revenue has also not claimed that any physical or offline notice was served on the petitioner prior to the adjudication order.
Held
The Court held that the petitioner was not obligated to visit the GST portal to receive electronic show cause notices for the period of July 2017 to March 2018, as their GST registration had been cancelled on March 31, 2021. The Court found that the revenue had not claimed that the registration was revived or that the petitioner sought revival. Furthermore, the revenue did not assert that any physical or offline notice was issued or served on the petitioner before the adjudication order dated December 4, 2023. Consequently, the Court concluded that the essential requirement of the rules of natural justice had not been fulfilled. The adjudication order dated December 4, 2023, was set aside. The petitioner was granted four weeks to submit a 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 electronic show cause notices for the period of July 2017 to March 2018, given that their GST registration was cancelled on March 31, 2021? (Question of law) Petitioner's contention: The petitioner argued that since their GST registration was cancelled, they were not required to check the GST portal for electronic notices. They also contended that no physical notice was served on them before the adjudication order was passed, violating principles of natural justice. Respondent's contention: The respondent (State of U.P. and Another) did not dispute the cancellation of registration or the lack of physical notice. Their argument, implied by the Court's reasoning, was that the petitioner should have been aware of or checked for notices despite the cancellation.
Sections Cited
UPGST Act, 2017
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:67002-DB Chief Justice's Court Case :- WRIT TAX No. - 1768 of 2025 Petitioner :- M/S Zeeshan Traders Respondent :- State of U.P. and Another Counsel for Petitioner :- Ajay Kumar Kashyap,Ravindra Kumar Rastogi Counsel for Respondent :- C.S.C., Manoj Kumar Kushwaha Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J.
Having heard learned counsel for the petitioner and Sri Manoj Kumar Kushwaha learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 31.03.2021. 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 July, 2017 to March, 2018 through e-mode, preceding the adjudication order dated 04.12.2023 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
The judgment continues below.
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