M/S Satyaa Sale Products Private Limited. vs. State Of U.P. And 2 Others
Facts
The petitioner, M/s Satyaa Sale Products Private Limited, had its GST registration cancelled on May 11, 2022. The revenue has not contended that this registration was ever revived or that the petitioner sought its revival. The petitioner was consequently not obligated to check the GST portal for show cause notices issued for the period April 2018 to March 2019, which preceded an adjudication order dated April 20, 2024. The revenue also did not claim to have issued any physical or offline notice to the petitioner before passing the impugned order. The High Court noted these peculiar facts.
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 their GST registration had been cancelled on May 11, 2022, and there was no contention from the revenue that the registration was revived or that the petitioner sought revival. The Court also noted that the revenue did not claim to have issued any physical/offline notice to the petitioner before passing the adjudication order dated April 20, 2024. Consequently, the Court found that the essential requirement of the rules of natural justice had not been fulfilled. The adjudication order dated April 20, 2024, was set aside. The petitioner was directed to treat the said order as a notice and submit its final reply within four weeks. Upon compliance, a fresh order was to be passed after affording an opportunity of personal hearing, preferably within three months.
Key Issues
1. Whether the adjudication order dated April 20, 2024, passed by the revenue authority, is valid when the petitioner's GST registration was cancelled prior to the issuance of notices for the period April 2018 to March 2019, and no physical notice was served? This issue turns on the principles of natural justice and the procedural requirements for issuing notices under the GST regime. Petitioner's Contention: The petitioner argued that since their registration was cancelled, they were not obliged to check the GST portal for notices. Furthermore, no physical notice was served, violating the principles of natural justice. Revenue's Contention: The revenue did not dispute that the registration was cancelled. They also did not claim that any physical notice was issued or served on the petitioner prior to the impugned order. The judgment does not record any specific arguments from the revenue regarding the validity of the notices or the adjudication order.
Sections Cited
None explicitly mentioned in the provided text, but the discussion revolves around principles of natural justice and procedural requirements for notices under GST.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:66112-DB Chief Justice's Court Case :- WRIT TAX No. - 1889 of 2025 Petitioner :- M/S Satyaa Sale Products Private Limited. Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- Manoj Kumar Kushwaha (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,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 11.05.2022. 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 20.04.2024 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 impugne
The judgment continues below.
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