GST Payer Not Obligated to Monitor Portal for 2018-19 Notice Post- Registration Cancellation on 31st March 2019: Allahabad HC [Read Order]

The revenue had neither alleged nor established that any physical notice had been served prior to passing the impugned order. Thus, the court revoked the adjudication order and gave the petitioner another chance to respond to the show cause notice

7 Jun 2025 11:21 AM IST

Recently, the Allahabad High Court has observed that a GST payer whose registration stood cancelled as of March 31, 2019, cannot be expected to monitor the GST portal for any electronic notices pertaining to tax period 2018-19.

In M/s Micasa v. Union of India & Others, the petitioner contested a GST adjudication order issued on April 24, 2024, without any prior offline or physical notice serving. It remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled w.e.f. 31.03.2019. 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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The Court, led by Chief Justice Arun Bhansali and Justice Kshitij Shailendra, observed that once the registration was cancelled and not subsequently revived, the petitioner had no obligation to access the GST portal to check for any e-notices related to Assessment Year 2018-19.

0The division bench noted that “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 24.04.2024 passed in pursuance thereto.”

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The bench found that the revenue had neither alleged nor established that any physical notice had been served prior to passing the impugned order. The High Court revoked the adjudication order and gave the petitioner another chance to respond to the show cause notice after recognizing the failure to adhere to natural justice standards.

The petitioner has been given four weeks to respond, and the revenue has been instructed to issue a new ruling within three months of providing a personal hearing.

Adv. Mohit Behari Mathur appeared as the counsel for the petitioner and Adv. Nimai Dass, Additional Chief Standing Counsel appeared for the department.

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