Patna High Court
M/s Indian TributesversusThe Union of India
- Decided
- Disposal
- ALLOWED
Holding
The notice was not validly served; consequently, the demand order was quashed and the matter remanded for fresh consideration with a proper notice and hearing.
Summary
M/s Indian Tributes, whose GST registration was cancelled on 13‑08‑2018, challenged a demand of Rs 1,78,99,124 imposed for the FY 2018‑19. The demand arose from a notice uploaded on the GST portal on 10‑01‑2024, more than five years after cancellation, without any other mode of service as required by Section 169 of the Bihar GST Act, 2017. The petitioner argued that mere portal upload did not constitute valid service and denied a fair hearing, relying on a prior decision of this Court. The respondents contended that the portal upload satisfied service requirements but agreed to remand for fresh consideration. The Court held that the notice was not validly served, the petitioner was denied a hearing violating natural justice, and consequently quashed the order dated 30‑04‑2024, directing the authority to issue a fresh notice within two weeks and afford a hearing. The writ petition was allowed.
Issues considered
- Whether service of a notice under Section 73(1) of the Bihar GST Act by mere uploading on the GST portal complies with the dual‑mode requirement of Section 169 when the taxpayer’s registration has been cancelled.
- Whether the failure to provide an opportunity of hearing violates the principles of natural justice in the context of GST demand proceedings.
- Whether the demand order dated 30‑04‑2024 can be quashed on the ground of improper service of notice.
Subjects
- GST
- notice service
- Section 73
- Section 169
- natural justice
- quashing order
- registration cancellation
- writ petition
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9172 of 2025
======================================================
M/s Indian Tributes through its Proprietor namely Mohammad Gohar, male,
aged about-49 years, Son of Mohammad Nizamuddin, resident of G-1374,
Dal Mil Road, Uttam Nagar, West Delhi, Delhi.
... ... Petitioner/s
Versus
1. The Union of India through the Commissioner of Central Goods and Service
Tax, Patna.
2. The State of Bihar, through the Secretary, Commercial Tax Department,
Bihar.
3. Commissioner of State GST, New Secretariat, Patna.
4. Additional Commissioner of State Taxes, Patna Range, Patna.
5. Joint Commissioner of State of Tax, Patna, Bihar.
6. Assistant Commissioner of State Tax, Patna, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Shailesh Anand, Adv.
Mr. Kumar Vivek, Adv.
For the Respondent/s : Ms. Shilpi Keshari, Jr. SC (GST)
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
Date : 22-04-2026
The present writ petition has been filed for quashing the
order dated 30.4.2024, passed under Section 73 of the Bihar
Goods and Services Tax Act, 2017 (hereinafter referred to as
“the Act, 2017), issued by the Assistant Commissioner of State
Tax, Gandhi Maidan Circle, Patna, i.e. the Respondent No. 6, by
which a demand of Rs. 1,78,99,124/- has been imposed on
account of short payment of taxes for the financial year 2018-
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19. The petitioner has also prayed for quashing of the order
dated 10.1.2024, passed under Section 73(9) of the Act, 2017,
issued by the office of the Joint Commissioner, Gandhi Maidan
Circle, Patna, under the pen and signature of the Assistant
Commissioner of State Tax, Gandhi Maidan Circle, Patna, i.e.
the Respondent No. 6.
2. The learned counsel for the petitioner submits that the
registration of the petitioner was cancelled, vide order dated
13.8.2018, whereas the notice under Section 73(1) of the Act,
2017 for the financial year, 2018-19 was issued after almost five
years on 10.1.2024 by means of the same being uploaded on the
GST portal. Thus, it is submitted that the petitioner was not
expected to be regularly checking the GST portal for such a long
period of five years, so as to ascertain as to whether any notice
has been uploaded on the portal or not, under the provisions of
the Act, 2017. The learned counsel for the petitioner has relied
on a judgment dated 9.7.2025, rendered by a coordinate Bench
of this Court in M/s Shree Shyam Trading Company vs. The
Union of India & Ors. to contend that it has been held therein
that insofar as non-compliance of Section 169 of the Act, 2017
is concerned, mere uploading of the notice / proceedings on a
portal would not suffice, inasmuch as every day registered
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company cannot peruse the portal as to whether Respondents
have uploaded certain material information or not, hence it is
mandatory on the part of the official respondents to comply with
minimum two modes, as have been mentioned in Section 169 of
the Act, 2017.
3. Per contra, the learned counsel for the Respondents has
though submitted that the notice was uploaded on the portal,
hence due service of notice has been effected, in compliance of
the provisions contained under Section 169 of the Act, 2017,
however he has not denied the fact that the notice was not
served by any other mode upon the petitioner, especially in view
of cancellation of the registration of the petitioner almost 5
years prior to issuance of notice, hence he is not averse to the
idea of the matter being remanded back for fresh consideration.
4. Having regard to the facts and circumstances of the case,
we find that though the registration of the petitioner was
cancelled on 13.8.2018, however the notice qua the petitioner
was uploaded on the GST portal after lapse of more than five
years, i.e. on 10.1.2024 and moreover, no other mode, as
prescribed under Section 169 of the Act, 2017 was used for the
purposes of service of notice. Hence, we find that appropriate
opportunity of hearing has not been granted to the petitioner to
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put forth his case, which amounts to violation of the principles
of natural justice, thus we deem it fit and proper to quash the
order dated 30.4.2024, passed by the Respondent No. 6 and
remand the matter back to him for fresh consideration, who
shall issue a fresh notice within a period of two weeks from
today, seek objections of the petitioner, grant opportunity of
hearing to the petitioner and then pass fresh orders, in
accordance with law and the provisions contained in the Act,
2017.
5. The writ petition stands allowed.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
Ajay/-
AFR/NAFR AFR
CAV DATE NA
Uploading Date 29.04.2026
Transmission Date NA
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