2026-VIL-625-PAT
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SGST High Court Cases

GST - Service of show cause notice for Cancellation of Registration, Sufficiency of uploading notice on common portal - Compliance with principles of natural justice –Respondents issued show cause notice by uploading it only on the common portal under the heading "Additional Document and Order". Upon failure to respond, the authority cancelled the GST registration of the petitioner - Whether the cancellation of registration is valid when the show cause notice was served only through uploading on the common portal without complying with the mandatory requirement of serving the notice through at least two modes as stipulated under Section 169 of the CGST Act, 2017 – HELD - The cancellation order is invalid and suffers from the vice of non-compliance with the principles of natural justice. While Section 169 of the CGST Act provides for notice by uploading on the common portal, the division bench of the Court has held that merely uploading the notice under the heading "Additional Document and Order" on the portal does not constitute sufficient compliance with the mandatory requirement of natural justice. The law requires that the official authorities comply with at least two modes of service as mentioned in Section 169 of the Act – Further, the cancellation order was passed ex-parte without affording the petitioner any real opportunity to comply with the show cause notice, since the petitioner was not properly served with the notice. The court also expresses displeasure at the manner in which the department uses pre-written formats for cancellation orders, which diminishes the sanctity of such orders - The registration cancellation order is set aside. The order of the appellate authority dismissing the appeal on grounds of limitation is also set aside. The respondent authorities are permitted to proceed afresh with proper compliance with the statutory requirements – The writ petition is allowed
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