HC Remanded Matter Since SCN for Cancellation Was Sent on E-mail and Assessee Didn’t Check Mails

Case Details: Somaprasanth Karampudi v. Union of India - [2024] 166 taxmann.com 237 (Andhra Pradesh)

Judiciary and Counsel Details

• R. Raghunandan Rao & Harinath N., JJ.
• M. Solomon Raju for the Petitioner.

Facts of the Case

The petitioner was a registered person and the GST department issued a show cause notice proposing cancellation of registration but no reply was filed. Thereafter, the cancellation order was passed on the ground that no reply was filed by petitioner. It filed writ petition against the cancellation order and contended that the cancellation order was passed without giving proper opportunity of being heard but the department submitted that the notice was also served on E-Mail ID.

High Court Held

The Honorable High Court noted that the petitioner was not aware of the proceedings against him since the physical notices sent to petitioner were returned with noting “Left”. The registration had been cancelled on ground that petitioner was not filing GST returns. Though it cannot be said that service of notice on petitioner by way of E-Mail ID had not been done, fact remained that cancellation of registration could have resulted in petitioner not looking into mails sent to E-Mail ID.

These facts should have been sufficient for department to take steps to ascertain whereabouts of petitioner and to serve notices at such address. Therefore, the Court held that the cancellation order was liable to be set aside and the department was directed to adjudicate the issue after providing an opportunity of being heard.