Communication of adjudication orders is essential; cancellation was quashed because pre-communicated objections had to be considered first.

An adjudication order cancelling registration does not become effective merely on being signed and kept in the office; it operates only when duly communicated or served on the affected party. Where the assessee's objection was received before communication of the cancellation order, the authority was required to consider that objection before passing a valid order. Failure to advert to the objection vitiated the cancellation. The cancellation order was therefore quashed, and fresh orders were directed after considering the objections and giving the assessee an opportunity of hearing.

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Issues: Whether the order cancelling the registration certificate could be sustained when the objection filed by the assessee was available before communication of the order, and whether such an order becomes effective only upon communication or service.

Analysis: An adjudication order requiring communication does not become operative merely because it is signed and kept in the office. It becomes effective only when it is duly communicated or served on the affected party. Since the objection had been received before communication of the cancellation order, the authority was obliged to consider it before passing a valid order. The failure to advert to the objection vitiated the order.

Conclusion: The cancellation order was quashed and fresh orders were directed after considering the objections and granting an opportunity of hearing to the assessee.

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