SCN served via E-mail at the time of GST Registration Cancellation is not valid

Last updated: 16 September 2024

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Quick Summary

The Andhra Pradesh High Court has ruled that sending GST cancellation notices via email after a business's registration has been cancelled is not valid. The court found that if physical notices are returned marked 'Left', authorities should make more effort to find the taxpayer. Even if an email address was registered, the taxpayer might not be checking it after cancellation, leading to a violation of natural justice principles. The court set aside the cancellation order and allowed the taxpayer an opportunity to present their case.

Court :
Andra Pradesh High Court

Brief :
The Hon'ble Andra Pradesh High Court in SomaprasanthKarampudi v. Union of India and Others [Writ Petition No. 14969/2024 dated July 29, 2024] remanded the writ petition and held that physical notices sent to the Petitioner being returned with noting "Left", should have been sufficient for the Respondent to take steps to ascertain whereabouts of the Petitioner and to serve notices at such address. Though it cannot be said that service of notice on the Petitioner by way of E-Mail ID had not been done, the fact remained that cancellation of registration could have resulted in the Petitioner not looking into mails sent to E-Mail ID, which was registered with the Respondent. Given the ambiguity, it would only be appropriate to give an opportunity to the Petitioner to set out the case. Accordingly, the writ petition was allowed, setting aside the Impugned order for adjudication.

Citation :
Writ Petition No. 14969/2024 dated July 29, 2024

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