Case Law Details
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.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Having heard Sri Ajay Kumar Kashyap, learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents, it remains undisputed that the petitioner’s registration under the UPGST Act, 2017 was cancelled on 4.10.2019 w.e.f. 24.9.2019. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration.
2. In view of the above, it does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for 2018-19 through e-mode, preceding the adjudication order dated 29.04.2024 passed in pursuance thereto.
3. It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed.
4. In view of peculiar facts noted above, no useful purpose may be served in keeping the petition pending or calling counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy.
5. Since essential requirement of rules of natural justice has remained to be fulfilled, we set aside the order dated 29.04.2024. The petitioner may treat the said order itself to be the notice and submit its final reply thereto within a period of four weeks from today. Subject to such compliance by the petitioner, fresh order may be passed after affording opportunity of personal hearing, as expeditiously as possible, preferably within a period of three months therefrom.
6. Writ petition is accordingly disposed of.
Order Date :- 10.1.2025
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