Subhash Kumar Vs Commissioner (Patna High Court)
The Patna High Court heard a writ petition challenging the order dated 13.10.2023 cancelling the petitioner’s GST registration under Section 29 of the Bihar Goods and Services Tax Act, 2017. The petitioner sought quashing of the cancellation order, restoration of GST registration, and consequential reliefs. The petitioner stated that he had obtained GST registration on 20.05.2020 and was subsequently issued a show cause notice alleging non-filing of returns for six consecutive tax periods. According to the petitioner, although the notice was uploaded on the GST portal, it was not served through any other mode prescribed under Section 169 of the CGST/BGST Act. The petitioner submitted that the default occurred due to dependence on counsel, oversight in checking the portal, financial difficulties, and ill health. It was also contended that the cancellation order neither recorded adequate reasons nor complied with Rule 22(3) of the Central Goods and Services Tax Rules, 2017, and was passed without following the principles of natural justice.
The respondents defended the action by relying upon Section 169(1) of the CGST Act, submitting that service of notice through the common GST portal is one of the statutorily recognised modes of communication. According to the respondents, the notice had been made available on the GST portal, but the petitioner failed to respond within the prescribed period.
