Suman Overseas Vs U.O.I (Allahabad High Court)
The writ petition challenged the validity of notifications issued under Section 168A of the CGST Act, 2017 and the U.P. GST Act, 2017 to the extent they extended the time limit for passing orders for Financial Year 2018–19. The petitioner also questioned the ratification of the central notification by the GST Council and sought quashing of scrutiny-related orders passed under Section 61, alleging they were time-barred under Section 73, without jurisdiction, arbitrary, non-speaking, and violative of constitutional provisions.
On examination of the record, the Court noted that the petitioner’s GST registration had been cancelled on 30.11.2018. Subsequently, a show cause notice dated 25.12.2023 was issued only through the GST portal and not served by any other mode. The Court observed that after cancellation of registration, service of notice ought to have been effected through e-mail or registered post. Since this was not done, the Court held that the principles of natural justice were violated.
Accordingly, the impugned orders were quashed and set aside. The authorities were directed to grant the petitioner an opportunity to file a reply, and thereafter to provide an opportunity of hearing. With these directions, the writ petition was disposed of.
Want to Read the Complete Judgment?
You have read the free case summary. Unlock the full judgment, the detailed judicial reasoning and the downloadable PDF, along with every other premium judgment on TaxGuru.
Already subscribed? Log in
One subscription covers the entire premium judgment library, not just this case.
