Somaprasanth Karampudi Vs Union of India and Others (Andra Pradesh High Court)
Summary: In Somaprasanth Karampudi v. Union of India (Writ Petition No. 14969/2024), the Andhra Pradesh High Court remanded the case due to improper service of notices. The Petitioner’s GSTIN was canceled, and a demand notice was sent via email, with physical notices later returned marked “Left”. The Court noted that the Respondent should have made additional efforts to locate the Petitioner after these returns, rather than relying solely on email communications. Given the potential for missed emails due to registration cancellation, the Court found that the principles of natural justice were not observed. Consequently, the Court set aside the earlier order and remanded the case for proper adjudication, emphasizing the necessity for adequate notice service as stipulated by Section 169 of the CGST Act.
Introduction: The Hon’ble Andra Pradesh High Court in Somaprasanth Karampudi v. Union of India and Others [Writ Petition No. 14969/2024 dated July 29, 2024] remanded the writ petition and held that physical notices sent to the Petitioner being returned with noting “Left”, should have been sufficient for the Respondent to take steps to ascertain whereabouts of the Petitioner and to serve notices at such address. Though it cannot be said that service of notice on the Petitioner by way of E-Mail ID had not been done, the fact remained that cancellation of registration could have resulted in the Petitioner not looking into mails sent to E-Mail ID, which was registered with the Respondent. Given the ambiguity, it would only be appropriate to give an opportunity to the Petitioner to set out the case. Accordingly, the writ petition was allowed, setting aside the Impugned order for adjudication.
