Arman Traders Vs State of U.P. and Another (Allahabad High Court)
Any Adjudication Notice Issued After Cancellation of Registration May Be Served Through Physically In Terms of The Provisions of Section 169(1)(a)(b) of The U.P.G.S.T. Act, 2017
The Allahabad High Court examined whether the adjudication order dated 24.12.2023, arising from a show cause notice dated 28.09.2023, was legally sustainable when the petitioner’s GST registration had already been cancelled on 28.09.2021. After cancellation, the show cause notice was issued only through electronic mode by uploading it on the Common Portal.
The Court noted that, as acknowledged in earlier proceedings, where registration has been cancelled, adjudication proceedings may continue only upon service of physical notice. Once registration is cancelled, the person is disabled from operating on the Common Portal and is no longer obligated to check it. Therefore, any adjudication notice issued after cancellation must be served physically in terms of Section 169(1)(a)(b) of the U.P.G.S.T. Act, 2017.
In the present case, no physical notice had been issued or served. The Court held that this amounted to substantial violation of principles of natural justice, as it may have prevented the petitioner from filing objections or a reply to the show cause notice. The petitioner’s statutory right to be heard under Section 75(4) of the Act was emphasized.
