Samadhan Seva Samiti Vs Union of India through the Secretary (Patna High Court)
GST Registration Cancellation Set Aside for Non-Compliance with Section 169 Notice Service: Patna HC
The Patna High Court allowed a writ petition challenging the cancellation of a GST registration and the appellate order dismissing the appeal on limitation. The petitioner, a society registered under the Societies Registration Act, 1860 and the Bihar Goods and Services Tax Act, 2017, contended that its GST registration had been cancelled ex parte without being afforded an effective opportunity of hearing. The petitioner stated that although there had been a delay in filing certain returns, the show cause notice in Form GST REG-17 was merely uploaded on the GST common portal and was not served through its registered email or official address.
The State admitted that the show cause notice had been uploaded only on the common portal under the heading “Additional Document and Order.” It was also accepted that earlier Division Bench decisions of the Patna High Court had consistently held that mere uploading of a notice on the portal does not constitute sufficient compliance with Section 169 of the CGST/BGST Act, 2017, and that the department is required to comply with at least two modes of service prescribed under Section 169. The State further acknowledged that the said legal position had attained finality.
