https://www.taxtmi.com/caselaws?id=786954 A pre-existing no due certificate and cancellation of registration raised a substantive question on liability, prompting quashing of the impugned adjudicatory order and remittal for fresh evaluation. The decision conditions reinstatement of proceedings on the petitioner depositing the full disputed amount within two weeks and filing a reply with written submissions; the authority must afford an opportunity of hearing, pass a fresh order within three months, and either refund the deposit if the show-cause notice is discharged or adjust it against any liability. The effect is conditional quash and directed fresh adjudication subject to deposit and hearing rights. en-us Mon, 16 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786954 A pre-existing no due certificate and cancellation of registration raised a substantive question on liability, prompting quashing of the impugned adjudicatory order and remittal for fresh evaluation. The decision conditions reinstatement of proceedings on the petitioner depositing the full disputed amount within two weeks and filing a reply with written submissions; the authority must afford an opportunity of hearing, pass a fresh order within three months, and either refund the deposit if the show-cause notice is discharged or adjust it against any liability. The effect is conditional quash and directed fresh adjudication subject to deposit and hearing rights. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786954