The ruling in brief
Where GST-registered textile manufacturer received multiple Form GSTR-3A notices for non-filing of GSTR-3B and all notices were uploaded on common portal with no response filed, uploading constituted valid statutory service and plea for physical service was untenable, so cancellation of registration for non-filing could not be challenged on grounds of lack of natural justice.
Where GST-registered textile manufacturer, after registration cancellation and receipt of statutory notices, failed to pursue available remedies for revocation or file statutory appeal within limitation or satisfy pre-deposit requirements, invocation of writ jurisdiction was impermissible as statutory remedies were not exhausted and limitation bar or pre-deposit requirement could not justify bypassing these remedies, leading to dismissal of petition
Provisions considered
Section 169, read with sections 29 and 46, of Central Goods and Services Tax Act, 2017/Madhya Pradesh Goods and Services Tax Act, 2017 - Rule 68 of Central Goods and Services Tax Rules, 2017/Madhya Pradesh Goods and Services Tax Rules, 2017; Section 107, read with section 30, of Central Goods and Services Tax Act, 2017/Madhya Pradesh Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.