M/S Patel Traders vs. The State Of Madhya Pradesh
Held
The Court held that the impugned orders dated 04.06.2024 and 23.07.2025 are not sustainable. Following the precedents set by the Delhi High Court in Anhad Impex and the co-ordinate bench of this Court in Agrawal Wheels Pvt. Ltd., the Court found that the manner in which the notice was communicated did not ensure it came to the petitioner's knowledge. The ratio decidendi is that a notice must be effectively communicated to the assessee, and mere uploading on a portal under a specific heading, without actual knowledge, is insufficient. Consequently, the impugned orders were quashed. The matter was remitted back to the authority concerned to pass a fresh order after providing the petitioner with an opportunity for a personal hearing. The Court expressly left no issues undecided.
Facts
The petitioner, M/s Patel Traders, filed a writ petition challenging a show cause notice and a final order passed under Section 73 of the GST Act by the State of Madhya Pradesh and others. The petitioner contended that they did not receive the notice as it was displayed on the GST portal under 'View Additional Notice and Orders,' which they claim did not come to their knowledge. The impugned orders were dated 04.06.2024 and 23.07.2025. The procedural history involves the issuance of these notices and orders by the GST authorities.
Key Issues
1. Whether the impugned order passed under Section 73 of the GST Act is sustainable when the petitioner claims non-receipt of the show cause notice due to its display under 'View Additional Notice and Orders' on the GST portal. The petitioner argued that the notice did not come to their knowledge, rendering the subsequent order unsustainable. They relied on the principle that proper notice is a prerequisite for a valid order. The revenue's arguments are not recorded in the judgment. The court also considered previous judgments from the Delhi High Court in Anhad Impex and a co-ordinate bench of the Madhya Pradesh High Court in Agrawal Wheels Pvt. Ltd., which dealt with similar issues of notice delivery and portal visibility.
Sections Cited
Section 73
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Cause title — parties, addresses and appearances
ORDER Per: Justice Vivek Rusia The petitioner has filed this present petition challenging the show cause notice as well as the final order passed under Section 73 of the GST Act inter alia, on the ground that the notice sent by the Department did not come to the knowledge of the petitioner because they were shown in the portal under the heading of View Additional Notice and Orders.
A similar issue came up for consideration before the Delhi High Court in W.P. (C) No. 2356 of 2024 and CM APPL. Nos. 9755–56 of 2024 (Anhad Impex, through its Partner and another vs. Assistant Commissioner, Ward-16, Zone-2, Delhi and others), decided on 16.02.2024, and also before M.P. and another), decided on 25.04.2023, wherein the impugned order wa
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