Envicon Technologies India Private Limited Vs State of U.P. and another (Allahabad High Court)
In the case of Envicon Technologies India Private Limited Vs State of U.P. and Another, the Allahabad High Court dealt with the cancellation of the petitioner’s GST registration under the UPGST Act, 2017. The petitioner’s registration was cancelled on October 4, 2019, effective from September 24, 2019, and was never revived. The petitioner claimed not to have received any show cause notice (SCN) for the financial year 2018-19 before the adjudication order dated April 29, 2024. The court found that no physical or offline notices were issued or served, and the revenue did not refute this assertion.
The court observed that essential principles of natural justice had not been followed, as the petitioner was not obligated to access the GST portal to receive electronic notices when the registration had already been cancelled. Consequently, the court set aside the adjudication order dated April 29, 2024. The petitioner was instructed to treat the impugned order as a show cause notice and file a reply within four weeks. The revenue authorities were directed to pass a fresh order after granting the petitioner a personal hearing within three months from the date of compliance. The writ petition was disposed of accordingly, underscoring the importance of adhering to procedural fairness in adjudicating GST matters.
