Facts of the Case
Initially a show cause notice proposing to cancel the petitioner’s registration was uploaded on the GST Portal. That notice was wholly unintelligible, inasmuch as substance of the notice/ reasons appeared in garbage language/symbols
All other characters appearing in the paragraph i.e. paragraph meant to contain the reason to cancel the registration are “?”, only.
Cancellation order is not even claimed to have been uploaded on the GST Portal.
No record is available about service of Sow cause notice and order in Physical form.
Despite the order cancelling the petitioner’s registration, the GST Portal continued to disclose the status of the petitioner firm as “active”.
Against cancellation of registration, Taxpayer are tried to file the revocation of cancellation application but due to technical issues application cannot proceed further.
Decision of High Court
Undisputedly the notice that was uploaded on the GST Portal was unintelligible
Petitioner’s registration was cancelled without issuance of any prior show cause notice. Also, the delay is largely on account of the conduct of the State respondents or conduct attributable to the State respondents as they alone were responsible to update the information on the GST Portal.
Accordingly, the order cancelling the petitioner’s registration is set aside.