Case Law Details
Chemsilk Commerce Pvt Ltd Vs State of U.P. and Another (Allahabad High Court)
The case of Chemsilk Commerce Pvt Ltd Vs State of U.P. and Another, adjudicated by the Allahabad High Court, revolves around the cancellation of the petitioner’s registration under the UPGST Act, 2017. Central to the judgment is the issue of whether the petitioner was obligated to visit the GST portal to receive show cause notices issued electronically.
The High Court examined the timeline of events, establishing that the petitioner’s registration had been canceled with no subsequent revival. Crucially, it was underscored that there was no obligation for the petitioner to monitor the GST portal for notices, especially considering the absence of any physical or offline communication from the revenue department.
This lack of communication raises concerns regarding the adherence to principles of natural justice. The Court emphasized the failure to fulfill this essential requirement, leading to the setting aside of the adjudication order dated 31.12.2023.
In setting aside the order, the Court directed the petitioner to treat the order itself as notice and submit a final reply within four weeks. Furthermore, the Court instructed the revenue department to conduct a fresh hearing, ensuring the petitioner’s right to a personal hearing and expeditious resolution of the matter.
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