The petitioner has challenged a one-sided order under section 73 of the Meghalaya GST Act, 2022, which asked her to pay back Input Tax Credit along with interest and a penalty. Her GST registration was cancelled by an order on 24.01.2023, starting from 09.11.2022.
Since the applicant is elderly and had given up the business, she did not check the GST website after that. On 30.09.2023, a show-cause notice was sent, and the order in question was sent online.
According to the applicant, she did not receive any in-person notice and was unaware of the case. She only found out in April 2025 when a recovery officer contacted her son. She argued that sending the notice only online after her registration was cancelled, and not ensuring she actually received it, was unfair.
Whether an ex parte demand order could be carried when the GST registration of the taxpayer stood cancelled, and the SCN was served only electronically without ensuring effective knowledge, and whether such a mode of service resulted in the refusal of a reasonable opportunity and breach of natural justice.
The court mentioned that no dispute exists towards the cancellation of the GST registration of the applicant w.e.f 09.11.2022 and that there was nothing on record to show revival of such registration.
Also, the respondent did not mention that any physical or offline notice had been furnished to the applicant before passing the impugned order. The court in these situations held that the applicant had not been furnished any chance to defend himself and that the claim for the breach of natural justice was justified. Therefore, on 22.12.2023, the impugned ex parte order was set aside.
The applicant was asked to file her response to the GST SCN, and the competent authority was asked to issue a fresh order within the law, post affording due chance of hearing. Subsequently, the writ petition was disposed of.
| Case Title | Smti. Jayshree Jhunjhunwala Versus Union of India |
| Case No. | WP(C) No.188 of 2025 |
| For Petitioner | Mr. N. Khera, Adv Ms. A. Syiem, Adv |
| For Respondent | Ms. M. Myrchiang, Adv.vice Dr. N. Mozika, DSGI (R:1) Mr. N. Syngkon, GA Mr. J.N. Rynjah, GA (R:2-3) |
| Meghalaya High Court | Read Order |
