Munna Chaudhary Vs Union of India (Patna High Court)
The Patna High Court heard a writ petition challenging the order dated 26.06.2023 cancelling the petitioner’s GST registration, the order dated 02.02.2024 rejecting the application for revocation of cancellation, the appellate orders dated 11.11.2024 and 11.07.2025 rejecting the petitioner’s appeals on the ground of limitation, and the consequential reliefs.
The petitioner, a contractor engaged in business with various government organisations, received a show cause notice dated 03.02.2023 alleging failure to file GST returns for a continuous period of six months. The petitioner stated that his accountant had been suffering from dengue and that his son had been murdered, preventing compliance. The registration was subsequently cancelled. The petitioner later filed an application for revocation after submitting the pending returns on 14.07.2023 along with the applicable late fees. However, the revocation application was rejected after another show cause notice requiring details of tax, interest, penalty and late fee payments. The petitioner also contended that the rejection order lacked a Document Identification Number (DIN), which was mandatory at the relevant time. Appeals filed by the petitioner were rejected on the ground of limitation.
The respondents submitted that the petitioner had been served with the original show cause notice but had not responded, resulting in cancellation. They also relied upon CBIC Circular No. 249/06/2025-GST dated 09.06.2025, contending that communications generated through the GST common portal need not contain a DIN if they bear a valid Reference Number (RFN). The respondents, however, did not dispute that no separate notice granting a personal hearing had been issued before cancellation.
