Meghalaya High Court
Smti. Jayshree Jhunjhunwala vs Union Of India on 17 March, 2026
Author: H.S. Thangkhiew
Bench: H.S. Thangkhiew
2026:MLHC:188-DB
Serial No. 10
Regular List
HIGH COURT OF MEGHALAYA
AT SHILLONG
WP(C) No.188 of 2025 Date of Order: 17.03.2026
Smti. Jayshree Jhunjhunwala
W/o (L) Pawan Kumar Jhunjhunwala
R/o G.S. Road, Police Bazar, East Khasi Hills,
Meghalaya - 793001.
.....Petitioner
-VERSUS-
1. Union of India,
Represented by the Secretary,
Ministry of Finance, Government of India,
North Block, New Delhi - 110001
2. Commissioner,
Department of Goods and Service Tax,
Government of Meghalaya, Rap's Mansion
M.G. Road, Shillong
East Khasi Hills District, Meghalaya.
3. Superintendent of Taxes,
Circle-II, Head Quarter, Shillong,
Government of Meghalaya,
M.G. Road, Shillong
East Khasi Hills District, Meghalaya-793001
.....Respondents
Coram:
Hon'ble Mr. Justice H.S. Thangkhiew, Judge
Hon'ble Mr. Justice B. Bhattacharjee, Judge
Appearance:
For the Petitioner/Appellant(s) : Mr. N. Khera, Adv
Ms. A. Syiem, Adv
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For the Respondent(s) : Ms. M. Myrchiang, Adv.vice
Dr. N. Mozika, DSGI (R:1)
Mr. N. Syngkon, GA
Mr. J.N. Rynjah, GA (R:2-3)
ORDER (Oral)
Per. B. Bhattacharjee, Judge:
1. Heard learned counsels for the parties.
2. This writ petition has been filed challenging the impugned ex-parte
order dated 22.12.2023 issued by the Superintendent of Taxes, Circle-
II, Meghalaya u/s 73 of the Meghalaya Goods and Services Tax Act,
2022 demanding reversal of Input Tax Credit along with interest and
penalty.
3. The case of the petitioner is that she was the proprietor of a firm under
the name and style of ‘Hanumanbux Umadutt’ duly registered under
the Goods and Services Tax (GST) regime with Registration
No.17ABYPJ1862E2ZC. The said firm was sold to a third party in
September, 2021. Following the sale, the petitioner’s GST registration
stood cancelled by order dated 24.01.2023 w.e.f. 09.11.2022. The
petitioner, thereafter, having sold the business to a third party and
being an elderly person, had no reason to access or monitor the firm’s
GST portal. It is only after receiving information from her son, the
petitioner was made aware of the show cause notice bearing
No.SH/ST-II/2023-24/GSTSCN/01 dated 30.09.2023 and the
impugned ex-parte order dated 22.12.2023.
4. It is the contention of the petitioner that at no point of time any show
cause notice was served upon her either physically or in a manner that
ensured actual knowledge. The petitioner was totally unaware of the
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show cause notice until April, 2025, when a recovery officer contacted
the petitioner’s son. Issuance of show cause notice through e-mode
without physical service, long after cancellation of registration,
amounts to violation of principle of natural justice. The impugned
order, as such, is not sustainable in law and liable to be interfered
with. The decision of the Allahabad High Court in Writ Tax No.-1989
of 2025 (2025:AHC:70367-DB) has been relied upon to buttress the
above contention.
5. The respondents, by referring to various provisions of the Meghalaya
Goods and Services Tax Act, 2022 and the rules framed thereunder,
contended that mere cancellation of registration does not absolve the
petitioner from payment of taxes, interest and penalty for transaction
carried out prior to the date of application for cancellation of
registration. The petitioner, as such, cannot be exonerated from the
liabilities that occurred prior to the cancellation of registration w.e.f.
09.11.2022.
6. Having heard the learned counsel for the parties, it is clear that there is
no dispute that the petitioner’s registration under the GST regime was
cancelled w.e.f. 09.11.2022. There is nothing on the record to indicate
that the said cancellation was recalled and the GST registration of the
petitioner was revived. It is also not the case of the respondents that
any physical/offline notice was issued to or served upon the petitioner
before passing of the impugned order dated 22.12.2023. Hence, the
contention raised on behalf of the petitioner appears to be justified and
is worthy of being accepted.
7. As it is clear that the petitioner was not provided with any opportunity
of defending herself, we hereby set aside the impugned ex-parte order
dated 22.12.2023. The petitioner is directed to submit her
reply/clarification to the show cause notice dated 30.09.2023 within a
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period of 3 (three) weeks from today. In the event of filing of any such
reply/clarification by the petitioner, the respondent No.3 shall pass
fresh order in the matter after affording opportunity to the petitioner in
accordance with law.
8. With the above, the writ petition stands disposed of.
(B. Bhattacharjee) (H.S.Thangkhiew)
JUDGE JUDGE
Meghalaya
17.03.2026
"Shrity,PS"
Signature Not Verified
Digitally signed by SHRITY
CH MOMIN
Date: 2026.03.18 10:25:37 IST
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