2026-VIL-117-CHG
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SGST High Court Cases

GST - Cancellation of GST Registration, Non-compliance with Rule 25 of CGST Rules, 2017 and with principles of natural justice - Petitioners argued that the showcause notices did not specify the date and time for personal hearing, thereby violating the principles of natural justice and the physical verification report was not uploaded on the common portal – HELD - The showcause notices were issued in contravention of the provisions of Form GST REG-17, which mandates that the authority issuing the showcause notice must specify the date and time for personal hearing. By not providing this information, the petitioners were denied the opportunity to file a reply and make their submissions. The violation of natural justice at the first stage cannot be cured by the availability of an alternative remedy of appeal, as the Appellate authority cannot remit the matter back to the assessing authority – Further, according to Rule 25 of CGST Rules, 2017, it is necessary to upload the physical verification report alongwith other documents including photographs on the common portal within a period of 15 working days following the date of such verification. The failure to upload the physical verification report on the common portal within the prescribed timeline is in contravention of Rule 25 of the CGST Rules - The showcause notices and the subsequent final orders are quashed. The Respondents shall be at liberty to initiate fresh proceedings against the petitioners strictly in accordance with REG-17, Rule 25 of CGST Rules, 2017 – The writ petitions are allowed
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