Winstrol Petrochemicals Pvt. Ltd. Vs Commissioner (Uttarakhand High Court)
Summary: The Uttarakhand High Court considered a writ petition challenging an order dated 29.12.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 for Financial Year 2017-18. By the impugned order, tax liability of ₹161,09,556.00, interest of ₹167,84,620.08 and penalty of ₹16,29,623.60 had been imposed upon Winstrol Petrochemicals Pvt. Ltd.
The petitioner stated that the proceedings related to transactions undertaken before cancellation of its GST registration with effect from 01.01.2019. The principal grievance was that the show-cause notice was served by uploading it on the GST portal, without service through any other mode. According to the petitioner, after cancellation of its registration, it could not reasonably be expected to continue accessing and monitoring the GST portal and the notice ought to have been served through an alternative mode.
In support of this contention, the petitioner relied upon the Uttarakhand High Court’s judgment dated 16.09.2025 in M/s Nulife Medical Store vs. Commissioner, State Goods and Service Tax, Commissionerate, Dehradun & another, Writ Petition (M/B) No. 701 of 2025. In that judgment, after considering Section 169 of the CGST Act and judicial precedents, the Court held that service through the common portal is one permissible mode of service but is not the exclusive mode, particularly where the assessee’s GST registration has already been cancelled.
