2026-VIL-716-PAT
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SGST High Court Cases

GST - Service of notice under Section 169 of the CGST Act, 2017 - Cancellation of registration without service of notice in modes prescribed in Section 169 and without passing speaking order - Whether mere uploading of notice on GST portal constitutes complete compliance with requirement of Section 169 – HELD - This Court has taken consistent view that notice should be communicated through registered post under acknowledgment. Despite presence of two judgments on record with petitioner, the Dept has not made any statement regarding those decisions - The respondents are not showing bonafide approach by merely reiterating same and one stand which has already been rejected by ld. co-ordinate Bench of this Court. The conduct of respondents is bordering on face of contempt – Revenue cannot reiterate same response half-heartedly by taking same and one stand which has already been dealt with by this Court in several judgments. Nothing has been placed before this Court to show that department has taken judgment of this Court to Hon'ble Supreme Court - This being an admitted position that notice has not been served upon petitioner either by way of e-mail or registered post, the action of respondents would fall within teeth of judgments – The impugned order is set aside. The petitioner shall be served with fresh SCN in accordance with law giving sufficient time to file response whereafter if competent authority contemplates passing adverse order, he shall give personal hearing to petitioner and thereafter shall pass reasoned order in accordance with law – The writ application is allowed
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