M/S Manju Engineers vs. Union Of INDIA And 5 Others
Facts
The petitioner, M/s Manju Engineers, had its GST registration under the UPGST Act, 2017, cancelled on January 21, 2020, effective from the same date. The revenue has not contended that this registration was ever revived or that the petitioner sought its revival. Consequently, the petitioner argues it was not obligated to check the GST portal for show cause notices issued for the period 2018-19, which preceded an adjudication order dated April 30, 2024. The revenue has also 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 considered that no useful purpose would be served by keeping the petition pending or relegating the petitioner to an alternative remedy.
Held
The Court held that the petitioner was not obligated to visit the GST portal to receive show cause notices for the period 2018-19, as its GST registration had been cancelled effective January 21, 2020, and was not revived. The Court found that the revenue had not claimed that any physical or offline notice was served on the petitioner prior to the adjudication order. Therefore, the essential requirement of the rules of natural justice had not been fulfilled. The Court set aside the adjudication order dated April 30, 2024. The petitioner was granted liberty to submit its reply to the show cause notice within four weeks. Following this, a fresh order was to be passed after affording an opportunity of personal hearing, expeditiously, preferably within three months.
Key Issues
1. Whether the petitioner was obligated to visit the GST portal to receive show cause notices issued for the tax period 2018-19, given that its GST registration was cancelled effective January 21, 2020? The petitioner contends that since its registration was cancelled, it was not required to check the GST portal for notices issued for a period preceding the cancellation. The revenue has not presented any argument on this point. 2. Whether the principles of natural justice were fulfilled in the passing of the adjudication order dated April 30, 2024? The petitioner argues that the cancellation of its registration rendered it unable to receive notices electronically, and no physical notice was served, thus violating natural justice. The revenue has not contended that any physical/offline notice was issued or served on the petitioner before the impugned order.
Sections Cited
UPGST Act, 2017
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:51210-DB Chief Justice's Court Case :- WRIT TAX No. - 1516 of 2025 Petitioner :- M/s Manju Engineers Respondent :- Union of India and 5 others Counsel for Petitioner :- Akshay Pratap,Avesh Mishra,Chandan Sharma Counsel for Respondent :- A.S.G.I.,Amit Mahajan,C.S.C., Krishna Agarwal, Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J.
Having heard Sri Akshay Pratap, learned counsel for the petitioner and Sri Ankur Agarwal and Sri Amit Mahanjan, learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 21.01.2020 w.e.f. the same date. 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 2018-19 through e-mode, preceding the adjudication order dated 30.04.2024 passed in pursuance thereto.
It is also not the case of the revenue that any physical/o
The judgment continues below.
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