Physical Service Of Notices Necessary After Cancellation Of GST Registration: Allahabad High Court

The Allahabad High Court on 19 January held that any adjudication notice issued after the cancellation of a GST registration must be served physically to the assessee to comply with the principles of natural justice.

A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla was hearing a challenge against a notice issued to the petitioner three years after its GST registration was cancelled. The petitioner argued that it could not access the portal to which the notice had been uploaded, amounting to a violation of natural justice

The Bench noted:

“Once the registration is cancelled and the registered persons thus disabled from working on the Common Portal and in any case, are relieved of obligation to check the Common Portal thereafter, it is wholly natural and practical that any adjudication notice issued after cancellation of registration may be served physically in terms of the provisions of Section 169 (1) (a) (b) of the U.P.G.S.T. Act, 2017.”

Noting that in M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh & Anr, the respondents had acknowledged that notices must be served physically in cases of cancelled registration, the Court held that failure to do so prevents the assessee from filing a reply and violates natural justice.

Accordingly, the Court quashed the order and granted liberty to the respondent to issue fresh notice to the assesee if required, in accordance with law.