Section 30 of the IGST Act, 2017 — Revocation of cancellation of registration –Till technical glitches on GSTN are not resolved all notices/orders are to be sent in physical form — The applicants prayed for directing the Respondent to revoke cancellation of the registration. The applicants were served with SCN for cancellation of registration as it had not filed returns for a continuous period of six months. The respondent passed an ex-parte order of cancellation of registration. The applicant preferred an appeal, which was rejected on the ground of delay of 2 years and 17 days. The court observed that the respondent authority has failed to extend sufficient opportunity of hearing before passing impugned order. Even the impugned order is not only non speaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. The Appellate Authority who has mechanically disposed off the appeals on the ground of delay. Apt would be to revisit the observations of the Supreme Court with regard to reasonable opportunity in the case of Union of India vs. Jesus Sales Corporation, reported in 1996 (4) SCC 69, wherein it is observed that a practice has developed holding that even in the absence of a provision providing for an opportunity of hearing, such a provision is required to be read into the Rules governing the case. In such circumstances, it was least expected of the Appellate authority to condone the delay for filing appeal, more so, with the Onset of Pandemic Covid-19, preventing further follow up action. In the peculiar facts and circumstances, the authority ought to have condoned the delay which unfortunately was not done. The court further observed that the respondent counsel submission is vague as he submitted that on account of technical glitches in the portal, the department is finding it very difficult to upload the show cause notice as well as the final order of cancellation of registration containing all the necessary details and information therein.

Held that:- The Hon’ble High Court directed that till the technical glitches are not cured, the department will henceforth issue SCN in a physical form containing all the material particulars and information therein to enable the dealer to effectively respond to the same. Such show cause notice and final orders in physical form shall be dispatched to the dealer by the RPAD. Any lapse in this regard, henceforth shall be viewed very strictly. Further allowed all the applications solely on the ground of violation of principles of natural justice and quashed the respective SCNs as well as the consequential respective impugned orders cancelling registration with liberty to the respondent to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits.