Allahabad High Court
MOHAMMAD NAUSHAD ANSARIversusCOMMISSIONER OF STATE TAX AND ANOTHER
- Decided
Holding
The adjudication order dated 22 December 2025 is set aside as it was passed without proper notice in violation of the circular.
Summary
The petitioner, Mohammad Naushad Ansari, had his GST registration cancelled on 31 March 2022. A show‑cause notice was issued only through the Common Portal on 19 September 2025, long after the cancellation, and the petitioner did not receive any physical notice. Consequently, he was unaware of the adjudication proceedings and the Deputy Commissioner passed an ex‑parte adjudication order on 22 December 2025 under Section 73 of the Uttar Pradesh GST Act, 2017. The petitioner challenged the order, relying on a circular dated 7 May 2025 issued by the Commissioner of Commercial Tax, which mandates service of physical notice for adjudication matters initiated after registration cancellation. The Court held that the lack of proper notice rendered the adjudication order invalid and set it aside, directing the petitioner to file a reply to the show‑cause notice within two weeks and allowing further applications for cross‑examination or document production. The adjudicating authority was instructed to fix a personal hearing with at least 15 days’ notice and to pass a reasoned order by 31 December 2026.
Issues considered
- Whether the adjudication order dated 22‑12‑2025 is valid when the show‑cause notice was served only electronically after the petitioner’s GST registration had been cancelled.
- Whether the circular dated 07‑05‑2025 requiring physical notice for post‑cancellation adjudication proceedings is binding on the adjudicating authority.
Legislation cited
Subjects
- GST
- registration cancellation
- show‑cause notice
- ex‑parte adjudication
- Section 73
- notice service
- circular
- High Court
- Allahabad
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3854 of 2026
Mohammad Naushad Ansari
.....Petitioner(s)
Versus
Commissioner Of State Tax And Another
.....Respondent(s)
Counsel for Petitioner(s) : Puneet Arun
Counsel for Respondent(s) : C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Sri Puneet Arun, learned counsel for the petitioner and Sri
Arvind Kumar Mishra, learned Standing Counsel for the revenue.
2. Challenge has been raised to the adjudication order dated 22.12.2025
passed by the Deputy Commissioner, State Tax, Sector-3, Muzaffarnagar
under Section 73 of the UP GST Act, 2017.
3. Short ground pressed is that the registration of the petitioner was
cancelled on 31.03.2022 whereas the show-cause notice was issued only
through Common Portal i.e. through electronic mode on 19.09.2025 years
after cancellation of the registration. For that reason, the petitioner was
not aware of the adjudication proceedings. It thus remained ex parte.
4. Only upon recovery being pursued against the petitioner as a
consequence of ex parte Adjudication Order dated 22.12.2025, the
petitioner acquired the knowledge of the same. It may be noted that the
Commissioner of Commercial Tax, U.P. vide its Circular dated
07.05.2025 issued binding instructions to its subordinate authorities to
ensure service of physical notice on the noticees facing adjudication
proceedings initiated after cancellation of their respective registration.
5. The above Circular is founded on sound common sense inasmuch as
once the registration of a person is cancelled, he may remain disabled and
in any case he may not be obligated to work on the Common Portal,
thereafter. Unless the person works on the Common Portal against the
WTAX No. 3854 of 2026
2
registration number assigned to him, he may remain unaware of any
proceedings instituted against him, after cancellation of its registration.
6. Confronted with the situation, learned Standing Counsel would submit,
in face of the Circular issued by the Commissioner, there can be no
quarrel with the above proposition.
7. In view of the above, no useful purpose may be served in keeping the
present petition pending or calling for a counter affidavit, at this stage.
8. Accordingly, the present writ petition is disposed of on the following
terms :
(i) The impugned Adjudication Order dated 22.12.2025 is set
aside.
(ii) The petitioner may file its final reply to the show-cause
notice dated 19.09.2025 within a period of two weeks from
today.
(iii) If the petitioner wants to claim an opportunity to cross-
examine any witness or to be supplied documents relied upon
etc., the petitioner may necessarily make such application
alongwith reply. Such application, if filed may be dealt with
and decided before fixing any date for final hearing.
(iv) Thereafter, the adjudicating authority may fix and
communicate the petitioner the date for personal hearing with
at lease 15 days advance notice.
(v) The adjudicating authority may then pass appropriate
reasoned order within a further period of one month such that
the proceedings may be concluded on or before 31.12.2026.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
September 18, 2026
Anurag/-
Digitally signed by :-
ANURAG JAISWAL
High Court of Judicature at Allahabad
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