Facts of the Case

The petitioner's registration under the UPGST Act, 2017 had been cancelled on 11.07.2019 and was never revived, nor did the petitioner ever seek its revival. An adjudication order dated 30.04.2024 was subsequently passed against the petitioner for the period April 2018 to March 2019, preceded only by a Show Cause Notice issued through e-mode on the GST portal. No physical or offline notice was ever issued to, or served on, the petitioner at any stage before the impugned order was passed.

Issues Involved

  1. Whether a taxpayer whose GST registration stands cancelled, and who has not sought its revival, remains obligated to continuously monitor the GST portal for notices.
  2. Whether an adjudication order passed solely on the basis of an e-mode notice, without any offline/physical service, satisfies the requirements of natural justice.

Petitioner's Arguments

  • Since the registration stood cancelled since 2019 and was never revived, the petitioner was not obligated to visit the GST portal to check for notices issued through e-mode for the period in question.
  • No physical or offline notice was ever served, and the impugned order was passed in breach of natural justice.

Respondent's Arguments

  • The Revenue did not dispute that the petitioner's registration had been cancelled and never revived, and did not claim that any physical or offline notice had been issued or served on the petitioner.

Court Order / Findings

  • The Court held that, on the undisputed facts, it merited acceptance that the petitioner was not obligated to visit the GST portal to receive show cause notices issued through e-mode, once the registration had been cancelled and never revived.
  • Since no offline or physical notice was ever served either, and the essential requirement of natural justice remained unfulfilled, no useful purpose would be served by keeping the petition pending, calling for a counter affidavit, or relegating the petitioner to an alternative remedy.
  • The impugned adjudication order dated 30.04.2024 was set aside. The petitioner was permitted to file its reply to the show cause notice within four weeks, subject to which a fresh order, after affording an opportunity of personal hearing, was to be passed as expeditiously as possible, preferably within three months.

Important Clarification

  • A taxpayer whose GST registration has been cancelled and never revived cannot be presumed to be under a continuing obligation to monitor the online GST portal for notices relating to that registration; service of a Show Cause Notice solely through e-mode in such circumstances, without any offline or physical notice, does not satisfy the requirements of natural justice and vitiates the resultant adjudication order.

Sections Involved

  • Section 29 of the UPGST/CGST Act, 2017 — cancellation of registration and its consequences.
  • Section 169 of the CGST Act, 2017 — modes of service of notice, orders and communications.

Decision – In Favour of

Allowed, in favour of the Assessee — adjudication order set aside for breach of natural justice, matter remanded for fresh adjudication after due opportunity.

Case Details

Court: High Court of Judicature at Allahabad
Case No.: Writ Tax No. 3948 of 2025
Neutral Citation: 2025:AHC:142492-DB
Coram: Hon'ble Shekhar B. Saraf, J. and Hon'ble Praveen Kumar Giri, J.
Date of Order: 20th August, 2025

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