Denial of opportunity to reply on the GST portal due to retrospective cancellation can justify fresh adjudication and restoration of proceedings.

Retrospective cancellation of GST registration that prevents an assessee from accessing the portal and filing a reply to show cause notices amounts to denial of a meaningful opportunity of hearing. In such circumstances, the adjudication cannot stand and the proceedings may be restored for fresh decision after considering the response. The orders disposing of the notices and creating demand were set aside, and the matter was remitted to the Proper Officer for reconsideration after submission of the reply.

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Issues: Whether the orders disposing of the show cause notices and creating demand could be set aside and the proceedings restored for fresh adjudication when the petitioner claimed inability to access the GST portal and file a reply due to retrospective cancellation of registration.

Analysis: The petitioner was unable to upload replies to the show cause notices because the registration had stood cancelled retrospectively during the relevant period. The inability to access the portal prevented the petitioner from responding to the notices before adjudication. In these circumstances, the denial of a meaningful opportunity to reply warranted restoration of the proceedings and a fresh adjudication after submission of the response.

Conclusion: The impugned orders were set aside and the show cause proceedings were restored to the Proper Officer for adjudication after filing of the reply.

Final Conclusion: The petitioner was granted an to respond to the notices and the matter was remitted for reconsideration in accordance with law.

Ratio Decidendi: Where an assessee is prevented from responding to show cause notices because access to the GST portal was unavailable due to retrospective cancellation of registration, the adjudication should be set aside and the matter restored for fresh decision after giving an effective opportunity of hearing.

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