Adjudication Order Set Aside: Service of Notice on Cancelled GST Registration Invalid
Summary in Key Points:
Issue: Was the service of the show cause notice valid, given that the assessee’s GST registration had been cancelled retrospectively?
Facts: The assessee’s GST registration was cancelled retrospectively. Subsequently, a show cause notice was issued electronically, leading to an adjudication order. The assessee challenged the order, arguing that they were not obligated to check the GST portal due to the cancelled registration.
Decision: The court held that since the assessee’s registration was cancelled and not revived, they were not obligated to monitor the GST portal for notices. The service of the show cause notice was deemed invalid, as no physical notice was issued. The adjudication order was set aside, and the assessee was allowed to treat it as a show cause notice and submit a reply.
Important Note: This decision clarifies that notices served electronically on a cancelled GST registration are not valid. The court emphasized the importance of proper service of notice, especially when the assessee’s registration has been cancelled. This ruling protects taxpayers from ex-parte orders and ensures that they are given a fair opportunity to respond to allegations before any adverse action is taken. The decision highlights the need for tax authorities to ensure proper service of notices, even in cases of cancelled registrations, to uphold the principles of natural justice.
and Vikas Budhwar, J.