Disposed¶15

Kasim Ali v. Deputy Commissioner, State Tax SECTOR-13, Ghaziabad

Allahabad HC11 May 2025WTAX/2158/2025

Case brief

AI extract

What is this about?

WRIT TAX 2158 of 2025; Kasim Ali v. Deputy Commissioner State Tax Sector-13 Ghaziabad; Allahabad High Court; Neutral Citation 2025:AHC:76678-DB; Arun Bhansali CJ; Kshitij Shailendra J; UPGST Act 2017; GST registration cancellation 23.08.2018 w.e.f. 05.05.2018; show cause notice e-mode GST portal; natural justice not fulfilled; adjudication order 22.03.2024 set aside; fresh order after personal hearing; final reply four weeks; writ petition disposed; no counter affidavit; no alternative remedy relegation.

What did the court decide?

Adjudication order dated 22.03.2024 set aside; petitioner permitted to treat that order as the notice and submit final reply within four weeks; fresh order to follow after opportunity of personal hearing, preferably within three months; writ petition disposed of. ¶15

Kasim Ali Vs Deputy Commissioner, State Tax… — GST and Indirect Tax | Allahabad HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, whose GST registration stood cancelled on 23.08.2018 (w.e.f. 05.05.2018) and was never revived, was obligated to visit the GST portal to receive show cause notices issued for 2018-19 through e-mode. +1 more

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Court's answer

Given that the petitioner's registration under the UPGST Act, 2017 was cancelled on 23.08.2018 w.e.f. 05.05.2018 and was never revived (nor sought to be revived), the Court accepted that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to him for 2018-19 through e-mode, preceding the adjudication order dated 22.03.2024.

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Ratio / Principle

As the essential requirement of rules of natural justice had remained to be fulfilled (no effective notice reaching the petitioner), the Court set aside the adjudication order dated 22.03.2024.

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Key takeaways

In view of the peculiar facts, the Court held that no useful purpose would be served in keeping the petition pending, calling for a counter affidavit at that stage, or relegating the petitioner to the forum of alternative remedy.ratio¶12
The petitioner may treat the set-aside order dated 22.03.2024 itself as the notice and submit his final reply thereto within four weeks; subject to such compliance, a fresh order is to be passed after affording opportunity of personal hearing, as expeditiously as possible, preferably within three months therefrom.ratio¶14

Detailed headnote1 paragraphs

High Court of Judicature at Allahabad (Chief Justice's Court; Division Bench of Hon'ble Arun Bhansali, CJ and Hon'ble Kshitij Shailendra, J.), Order dated 12.5.2025, Neutral Citation 2025:AHC:76678-DB, disposed of Writ Tax No. 2158 of 2025 (Kasim Ali v. Deputy Commissioner, State Tax Sector-13, Ghaziabad). The petitioner's registration under the UPGST Act, 2017 had been cancelled on 23.08.2018 w.e.f. 05.05.2018 and had never been revived, nor had revival been sought; the revenue did not dispute this. The Court held it meritorious that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to him for 2018-19 through e-mode, preceding the adjudication order dated 22.03.2024, and the revenue did not contend that any physical/offline notice had been issued or served before that order. Since the essential requirement of rules of natural justice had remained unfulfilled, the Court set aside the order dated 22.03.2024, observing that no useful purpose would be served in keeping the petition pending, calling for a counter affidavit, or relegating the petitioner to the alternative remedy forum. Directions: the petitioner may treat the said order itself as the notice and submit his final reply within four weeks; subject to such compliance, a fresh order is to be passed after affording an opportunity of personal hearing, as expeditiously as possible, preferably within three months.

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Neutral Citation No. - 2025:AHC:76678-DB

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Chief Justice's Court

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Case :- WRIT TAX No. - 2158 of 2025

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Petitioner :- Kasim Ali

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Respondent :- Deputy Commissioner, State Tax Sector-13, Ghaziabad

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Counsel for Petitioner :- Rahul Agarwal, Ishita Farsaiya, Paritosh Joshi

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Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.)

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Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J.

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Having heard learned counsel for the parties, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 23.08.2018 w.e.f. 05.05.2018. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration.

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In view of the above, it does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for 2018-19 through e-mode, preceding the adjudication order dated 22.03.2024 passed in pursuance thereto.

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It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed.

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In view of peculiar facts noted above, no useful purpose may be served in keeping the petition pending or calling counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy.

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Since essential requirement of rules of natural justice has

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remained to be fulfilled, we set aside the order dated 22.03.2024. The petitioner may treat the said order itself to be the notice and submit its final reply thereto within a period of four weeks from today. Subject to such compliance by the petitioner, fresh order may be passed after affording opportunity of personal hearing, as expeditiously as possible, preferably within a period of three months therefrom.

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Writ petition is accordingly disposed of.

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Order Date :- 12.5.2025 Sandeep/Jyotsana

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(Kshitij Shailendra, J) (Arun Bhansali, CJ)

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Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad

Kasim Ali v. Deputy Commissioner, State Tax SECTOR-13, Ghaziabad

Case brief

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Kasim Ali v. Deputy Commissioner, State Tax SECTOR-13, Ghaziabad

Case brief

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